2025 (6) TMI 998

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....n Kochar For the Respondent : Mr. Ramesh Kutty Senior Standing Counsel ORDER This Writ Petition has been filed seeking for a direction to the respondents to consider the representation of the petitioner dated 05.03.2025 and grant refund of IGST paid vide the shipping bills of Rs. 22,45,382/- along with interest. 2. The petitioner exported automobile parts under various shipping bills, ....

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....ons were rejected on the ground that, the Customs Department was responsible for sanctioning refunds under Rule 96. According to the petitioner, the shipping agent failed to remit the IGST through shipping bills, leading to manual amendments to the shipping bills under Section 149 of the Customs Act, 1962, changing the IGST status from 'NA' to paid on 30.11.2021. 4. The petitioner claim....

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....tations were made to the Additional Director General, Directorate General of Systems, Indirect Taxes & Customs, Central Revenue Building, New Delhi, through letters dated 25.05.2022 and 02.06.2022. According to the petitioner, despite those representations, no resolution was provided. 7. The petitioner has submitted a final representation on 05.03.2025 to the respondents 1 and 2, supporting his....