Aikex Spice Extracts PVT. LTD. vs. Union Of INDIA
Held
The High Court directed the competent authority to consider the petitioner's application for refund, made in terms of paragraph 6 of Circular No.40/2018-Customs, within three months from the date of receipt of the judgment.
Facts
The petitioner sought a refund of IGST paid on certain exports, which was not sanctioned due to mistakes in the shipping bill. The department submitted that the claim could be considered under a specific Customs circular.
Key Issues
Whether the petitioner is entitled to a refund of IGST on exports despite errors in the shipping bill, and the appropriate procedure for processing such a claim.
Sections Cited
Circular No.40/2018-Customs (paragraph 6)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 26TH DAY OF JULY 2024 / 4TH SRAVANA, 1946 WP(C) NO. 16480 OF 2024 PETITIONER: AIKEX SPICE EXTRACTS PVT. LTD., AGED 47 YEARS, AIKKARAKUDIYIL CHAMBERS, 5TH FLOOR, HEAVENLY PLAZA, PADAMUGAL, THRIKKAKARA, KOCHI – 682 021, REPRESENTED BY MANAGING DIRECTOR, ABI MATHEW, SON OF T.V.MATHAI, RESIDING AT AIKARAKUDIYIL HOUSE, FLAT NO. TMX 78C 19D (C204) CSEZ PO, KAKKANAD, PIN – 682 037. BY ADVS. PEEYUS A.KOTTAM SUJITH THANNICKAL SASEENDRAN RESPONDENTS: 1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O,, PIN – 110 001. 2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 3 THE GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, DELHI G.P.O.,, PIN – 110 001. 4 THE COMMISSIONER OF STATE TAX, THE STATE G.S.T DEPARTMENT TAX TOWER, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 673 006. 5 THE DEPUTY COMMISSIONER OF CUSTOMS (REFUND), OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE,
The judgment continues below.
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