2024 (3) TMI 118

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....ary 2023, March 2023 and May 2023 with interest in terms of Section 56 of DGST/CGST Act. 2. Petitioner is an exporter of mobile phones of various brands and accessories. Beginning from April 2022, the petitioner has been exporting the mobile phones and its accessories to M/s AZ Logistic, Dubai, UAE on payment of Integrated Goods & Service Tax [IGST]. Refunds in normal course were claimed through shipping bills, which were released by the Customs through ICEGATE after processing the shipping bills filed from time to time. 3. During the month of December 2022, mobiles worth Rs. 9,06,49,174/- were exported on payment of IGST of Rs. 1,63,16,851/-. For the month of February 2023, exports to the tune of Rs. 2,80,38,271/- were made, on which, IG....

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....y when-- (a) the person in charge of the conveyance carrying the export goods duly files [a departure manifest or] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3 [for FORM GSTR-3B]; [(c) the applicant has undergone Aadhar authentication in the manner provided in rule 10B.] (2) The details of the [relevant export invoices in respect of export of goods] contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices ha....

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....M-GST-RFD-01, petitioner has only claimed the integrated tax and not the interest on the same and therefore he is not entitled for the grant of interest on the tax amount. 9. Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. It provides that if any tax ordered to be refunded under sub-section (5) of Section 54 is not refunded within 60 days from the date of receipt of application under sub-section (1) of that Section, interest at the rate of 6% shall be payable in respect of such refund from the date immediately after the expiry of 60 days from the date of the receipt of the application till the date of refund of such tax. 10. Learned counsel for the petitioner drew our attention to Para 34 of the Circular issued....