TaxTMI 
TaxTMI 
2022 (12) TMI 703
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....ted the goods in the month of February and March 2020 and shipping bills along with GSTR-3B and GSTR- 1 for substantiation of this averment are forming the part of the record. It is averred by the petitioner that out of three export invoices, the refund has been received of IGST paid at the time of export of Rs.20.45 Lakh (rounded of). On three invoices being invoice Nos.E54/2019-20, E67/2019-20 and E68/2019-20 dated 08.03.2020 and the duty drawback of all the three invoices also had been received on 27.02.2020 and 04.04.2020. 3.1 The petitioner since did not receive the refund of the IGST paid on export invoice No.E54/2019-20 dated 06.02.2020 of Rs.19,94,994/-, it had attempted to approach the department. As there is a portal of Department of Administrative Reforms and Public Grievance ('the CPGRAMS' hereinafter) on 14.02.2022, however for two months, there was no response. The matter was disposed on 13.05.2022. "*** 4. In view of the direction received from PFMS, Customs Mundra has forwarded various emails requesting ICEGATE (System) to push the said shipping bills in Scroll PC menu so that same can be processed as per ICES advisory 18/2020(IGST Refunds). Fur....
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.... electronically credited to the petitioner's Bank account registered with the customs authority in accordance with Rule 96 of the CGST Rules, 2017. 6.1 It is the say of the respondent that so far the shipping bill No.1218425 dated 06.02.2020 is concerned, the petitioner M/s.Aartos International having IEC No.ABLFA3460C wherein the petitioner has stated that they have not received the IGST refund and the shipping bill was processed that INMUNI for payment of IGST and IGST refund was scrolled out vide IGST Scroll No.22323 of 2020 dated 11.04.2020. However, the said shipping bill was showing as "Permanent Cancellation by PAO for transaction" as per ICEGATE Scroll status. The same appears to have not been paid by HDFC Bank on account of mismatch in the name of the petitioner's firm. 6.2 It is further the say of the respondent that the procedure for sanction of such refund has been made electronic as per the ICES advisory 18/20 (IGST refunds) wherein it is stated that certain payments of IGST refunds, while having scrolled out by the customs officer and successfully transmitted to Bank by PFMS (Public Financial Management System) may get rejected at the Bank, these are called 'Fai....
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....GST paid with respect to each shipping bill or the bill of export is electronically credited to the petitioner's Bank account registered with the customs authority in accordance with Rule 96 of the CGST Rules. 7.2 Apt would be to refer to the provision of Sections 15 and 16 of IGST along with Rule 96 of the CGST Rules, 2017: "Section 15: The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed. Explanation.--For the purposes of this section, the term "tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Section 16: (1) "zero rated supply" means any of the following supplies of goods or services or both, namely:-- (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be avail....
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....er the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.] (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3or FORM GSTR- 3B, as the case may be from the common portal, [the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods] and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962. (5) Where refund is withheld in accordance with th....
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....ion No. 78/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.] [Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications.]" 8. It is quite clear from this that when Section 54(6) of the CGST read with Section 91(2) of the CGST Rules, the amount is required to be refunded and it is the respondent's obligation to make an order sanctioning 90% of the amount claimed in Form RFD-04 within a period of seven days from the date of acknowledgment....