M/S.Vsg Exports PVT., LTD. vs. The Commissioner Of Customs
Held
The Court held that the petitioner was entitled to the IGST refund as the error was inadvertent and supported by departmental circulars providing for rectification. The respondents were directed to process the refund.
Facts
The petitioner, an exporter, sought a refund of IGST paid on exported goods. The refund was denied because the petitioner inadvertently declared a higher drawback code in the shipping bills instead of the correct one.
Key Issues
Whether an exporter is entitled to IGST refund when an inadvertent error in declaring the drawback code in shipping bills leads to denial of refund, and if departmental circulars can provide a mechanism for rectification.
Sections Cited
Rule 96A
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