M/S. Sprixoo Knitwear vs. The Assistant Commissioner Of Customs
Held
The Court directed the petitioner to submit a revised refund request form as per the relevant Board's Circular. Upon receipt, the respondent was ordered to pass final orders on the application within a specified period.
Facts
The petitioner sought a refund of IGST paid on exported goods, claiming a balance amount of Rs. 1,11,254/- was due. The respondents attributed the short credit to a technical fault in the computer system.
Key Issues
Whether the petitioner was entitled to the balance IGST refund despite not following the prescribed procedure for seeking refund, and if the respondents' technical fault excuses the delay.
Sections Cited
Section 5
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
This writ petition has been filed directing the respondents to refund an amount of Rs.1,11,254/- claimed by the petitioner vide shipping bill No.773482 on 21.09.2018 along with applicable interest within a time frame to be fixed
The judgment continues below.
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