2026 (10) TMI 1230

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....tice Hemant Chandangoudar For the Petitioner : Mr.Derrick Sam For the Respondents : Mr.M.Santhanaraman for R1 to R3 Senior Standing Counsel Mr.S.M.Deenadayalan for R4 Senior Standing Counsel ORDER The petitioner has approached this Court seeking a direction to the respondents, particularly the second respondent, to sanction the refund of Integrated Goods and Services Tax (IGST) in resp....

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....to the refund of IGST and to the applicable drawback and Merchandise Exports from India Scheme (MEIS) benefits. The petitioner submitted a representation to the second respondent seeking a refund of IGST on the basis of the manual shipping bill. However, the second respondent declined to process the claim, stating that the petitioner should approach the fourth respondent, the GST Department. Aggri....

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....t, under Section 54 of the Central Goods and Services Tax Act, 2017, and the Rules made thereunder, the GST Department had no jurisdiction to sanction a refund of IGST paid on exported goods, whether the claim was made online or manually. 7. In its counter-affidavit, the Customs Department stated that the petitioner had submitted an application dated 10.04.2024 seeking a refund of IGST in respe....

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....ing to the export of goods. The amount of IGST paid in respect of each shipping bill or bill of export is then to be electronically credited to the applicant's registered bank account, subject to the applicable conditions. In the present case, the petitioner has furnished Form GSTR-3B to the fourth respondent, as acknowledged in the communication dated 10.07.2024 addressed to the second respondent....