2025 (3) TMI 105

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....T RFD-06 dated 25th September, 2024, the instant writ petition has been filed. 2. The petitioner no. 1 claims to be engaged in the business of manufacture and supply of ferro alloys and also claims to have exported goods to foreign territory from time to time. It is the petitioners' case, in terms of Rule 96 of CGST/WBGST/IGST Rules, 2017 (hereinafter referred to as the said Rules), the petitioner no.1 is entitled to refund of integrated tax paid on goods or services upon filing shipping bills by the exporters of goods which is deemed to be an application for refund of integrated tax paid on goods exported out of India, provided the person in-charge of conveyance carrying the export goods duly files a departure manifest or an export mani....

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....ST/RFD-01 is automatically generated and intimation of such transmission is sent to the exporter electronically through the common portal and the said system generated form is deemed to be the application for refund filed by the exporter. 6. In the instant case, the petitioners would submit that by reasons of the structure of the common portal, the petitioners could not identify the system generated application raised on behalf of the petitioners by the department in FORM GST RFD-01 and as such could not respond to the show-cause which has led to passing of the refund rejection order dated 25th September, 2024. He would submit that this Court may be pleased to set aside the same and permit the petitioners to appropriately respond to the ....

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.... According to the petitioners, it had exported the goods in compliance with the provisions for making zero rated supply as prescribed in Section 16 of the IGST Act, 2017. 9. According to the petitioners, in terms of the scheme of Rule 96 of the said Rules, ordinarily the shipping bills filed by the petitioners is deemed to be an application for refund of integrated tax paid on the goods exported out of India. Further, in terms of Rule 96(3), on the receipt of the information regarding furnishing of a valid return in Form GSTR-3B from the common portal, the system designated by the Customs or the proper officer of Customs, as the case may be, is obliged to process the claim of refund in respect of export of goods and an amount equal to th....