Vedanta Limited vs. The Commissioner Of Customs
Held
The Court directed the respondents to refund the additional IGST paid by the petitioner, citing a similar Gujarat High Court judgment and a relevant circular. The refund is to be processed within four weeks.
Facts
The petitioner paid IGST on exports and later paid additional IGST due to price revisions. The initial IGST refund was processed, but the additional amount could not be refunded due to system limitations.
Key Issues
Whether the respondents can refund IGST paid on exports when the system does not allow manual processing of differential amounts due to price revisions.
Sections Cited
Section 16 (3) of the IGST Act, Rule 96 of Central Goods and Services Tax Rules, 2017
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 31.10.2019 CORAM THE HONOURABLE MR.JUSTICE M.GOVINDARAJ Vedanta Limited, Represented by its Associate General Manager (Indirect Taxes), SIPCOT Industrial Complex, Madurai Bye-pass Road, T.V.Puram Post, Tuticorin-628 002. ... Petitioner Vs.
The Commissioner of Customs (Drawback), Customs House, Tuticorin, Tamil Nadu.
The Goods and Services Tax Network, Represented by its Chairman, East Wing, 4th Floor, World Mark-1, Aerocity, New Delhi-110037. 3. The GST Council, Represented by its Secretary, 5th Floor, Tower-II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110 001. 4. The Central Board of Indirect Taxes and Customs, Represented by its Secretary, North Block, New Delhi-110 001. ...Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue Writ of Mandamus, to direct the respondents to transmit data with regard to Integrated Goods & Service Tax (IGST for short) paid on export of good pertaining to debit notes to the Customs ICEGATE portal either through the relevant port
The judgment continues below.
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