AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2024 (6) TMI 659
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....ue a writ of mandamus or any other appropriate writ or order directing the Respondent No. 3 to immediately process and sanction the amount of INR 2,44,61,247/- (Rs. Two Crores Forty Four Lakhs Sixty One Thousand and Two Hundred and Forty Seven only) of IGST paid by the petitioner towards the goods exported from India in respect of Shipping Bill and deemed refund application bearing number 7114580 dated 24 August 2018; B) Be pleased to kindly issue a writ of mandamus or any other appropriate writ or order directing the Respondent No. 3 to pay interest @ 9% to the Petitioner on the amount of IGST mentioned in (i) above, from the date of the Shipping Bill and deemed refund application bearing number 7114580 dated 24 August 2018 was tr....
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....Accordingly the shipping bill ought to have been considered by the respondents as application for refund. Under Rule 96(3) of the CGST Rules, the customs authorities were statutorily bound to sanction the rebate upon receiving confirmation regarding the filing of Form GSTR-3B. There was no occasion to withhold the processing of rebate. The reasons stated in the impugned letter regarding mismatch in the data has nothing to do with the petitioner, as it is the prime responsibility of the agent and the customs officers to get the proper data. As the processing of refund has not been initiated within stipulated period, the petitioner deserves to be compensated with interest. 3. Respondents have filed affidavit-in-reply i.e. by Devki Nandan P....
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....by the petitioner and it should have been taken as the application for refund in view of Rule 96 of the CGST Rules. The respondents have issued Circular dated 16th March 2018, wherein it is said that: "The Shipping lines / agents have been filing EGM electronically for exports originating from gateway ports. However, for cargo originating from ICDs, the Shipping lines / agents were filing EGM in manual mode. Absence of electronic EGMs and their integration with local EGMs has been the major obstacle in processing of refund claims in the case of exports from ICDs." It is then stated in the said Circular that, for hassle free processing of refund claims, the steps to be ensured by the jurisdictional officers in ICDs, which includes rectificat....
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....17 makes it mandatory to treat the Shipping Bill filed by an exporter of goods to be the application for refund of integrated tax paid and thereupon the authorities should process it for refund within the stipulated period. 7. Learned Advocate for the respondents strongly opposes the Petition and submitted that since it is a computerized system, the customs officer i.e. respondent No. 3 cannot make any changes. The petitioner is having knowledge as to who is the shipping agent and the code that was given. Therefore, it was for the petitioner to ask the shipping agent to make the corrections, however, unnecessarily it has been made a prestige point. Even if now the petitioner undertakes to contact the shipping agent and the shipping agent....
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....esent case, the Shipping Bill is dated 24th August 2018. Thereafter many times the mail was sent to the respondents for the refund, yet the refund has not been paid. The Circulars dated 16th March 2018 and 2nd January 2019 are issued by the respondents, wherein the responsibility has been fixed on the officers and the shipping agent. Now the respondents cannot say that the petitioner should correct the error SB006. Withholding of the refund is impermissible, it has to be either allowed or rejected, for the reasons to be recorded. No such reasons have been recorded and rejection order has not been passed. The ratio in the decisions relied upon by the petitioner would be applicable as regards the application of Rule 96 of the CGST Rules, 2....