M/S.Vsg Exports PVT., LTD. vs. The Commissioner Of Customs
Held
The Court held that the petitioner was entitled to the IGST refund despite the system closure, as the error was inadvertent and the department admitted the eligibility for refund. The Court emphasized that the petitioner should not be deprived of the refund due to system limitations.
Facts
The petitioner, an exporter, sought a refund of IGST paid on goods exported. The refund was pending due to an inadvertent error in declaring the drawback code in the shipping bills, leading to the system closure of the Export General Manifest.
Key Issues
Whether an exporter is entitled to IGST refund when an inadvertent error in the shipping bill leads to the closure of the Export General Manifest by the system, and whether circulars providing for alternate mechanisms for rectifying such errors are binding.
Sections Cited
Rule 96A
AI-generated summary — verify with the full judgment below
Before: and
The instant writ petition has been filed for a mandamus to direct the second respondent to settle and release the pending refund of IGST amount paid on the Shipping Bill Nos. 8676491/15.09.2017,
8898781/26.09.201
The judgment continues below.
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