GST Officer to consider Refund of IGST paid on Export but not filled in shipping bills: HC
Refund of IGST
HIGH COURT OF GUJARAT
Heavy Metal & Tubes (India) (P.) Ltd.
v.
Principal Commissioner of Customs
R/SPECIAL CIVIL APPLICATION NO. 3934 OF 2020
FEBRUARY 12, 2020
Avinash Poddar, for the Petitioner.
ORDER
J.B. Pardiwala, J. – By this Writ Application under Article 226 of the Constitution of India, the writ-applicant-a Private Limited Company, engaged in the business of Stainless Steel Seamless Tubes and Pipes falling under the HSN Code 7304, has prayed for the following reliefs:
| “A. | Your Lordship may be pleased to admit this petition; | |
| B. | Your Lordship may be pleased to allow this petition; | |
| C. | Your Lordship may be pleased issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refurn of IGST paid in regard to the goods exported i.e. ‘Zero Rated Supplies’ made vide shipping bills mentioned hereinabove; | |
| D. | Your Lordship may be pleased to direct the respondent authorities to pay interest @ 9% to the petitioner herein on the amount of refund of IGST mentioned hereinabove from the date of shipping bills up till the date on which the amount of refund is paid to the petitioner herein, as the same is arbitrarily and illegally withheld by the respondnet authorities; | |
| E. | Your Lordship may be pleased to grant an exparte, ad interim order in favor of the petitioner herein in terms of prayer clause ‘C’ and ‘D’ hereinabove; | |
| F. | Since the petitioner is constrained to approach Your Lordships by way of this petition only because of illegal act of respondent authorities, your Lordship may be pleased to direct the respondent authorities to pay a cost of litigation to the petitioner herein; | |
| G. | Your Lordship may be pleased to grant such other and further relief/(s) that may be deemed fit and proper in the interest of justice in favor of the Petitioner.” |
2. It is the case of the writ-applicant that the writ-applicant is a manufacturer and is holding the GST Registration. The writ-applicant exported goods under the various invoices of payment of the IGST to the tune of Rs. 18,56,113/- from the Mundra Port. However, on account of a clerical error, the amount of the IGST was not mentioned in the shipping bills. In such circumstances, the shipping bills were amended for the purpose of getting the details of the IGST, incorporated in the shipping bills.
3. The grievance of the writ-applicant is that the respondent-authorities are not responding to the request with regard to the sanction of the refund of the IGST paid in connection with the goods exported, i.e. “Zero Rated Supplies”.
4. Mr. Poddar, the learned advocate invited our attention to the representation dated 18-11-2018 addressed to the Deputy Commissioner of Customs, Mundra Port in this regard. The said representation is at page No. 36 of the paper book at “Annexure-D”.
5. Mr. Podar, the learned advocate also invited our attention to the recent representation dated 18-1-2020 addressed to the Principal Commissioner of Customs, Mundra. The said representation is at page No. 40 of the paper book at “Annexure-E”.
6. Mr. Podar, the learned advocate thereafter invited our attention to the letter of Superintendent of Customs (Export), Customs House, Mundra, dated 15th February, 2018, which reads thus:
“F.No.VII/48-1510/EXP/AMD/MP&SEZ/17-18
Date:15-2-2018
To,
M/s.Heavy Metals and Tubes (India) Pvt. Ltd.,
107, Ashwarath Complex,
Usmanpura, Ashram Road,
Ahmedabad.
Gentleman,
Subject:-Amendment under sec. 149 of customs act, 1962-Reg.
Please refer to your letter dated 18-1-2018 requesting for amendment under Sec 149 of Customs Act, 1962 in Shipping Bill No. 7900219 dated 9-8-2017.
In this connection, it is to inform you that Deputy Commissioner of Customs, Custom House, Mundra has approved the amendment on 14-2-2018, against the below said shipping bills Under Section 149 of Customs Act, 1962 as under:—
| FROM | To | |
| IGST Payment:- | IGST payment: Paid | |
| NIL | Taxable | |
| Value:10311740 | ||
| IGST | ||
| Amount:1856113 |
Yours Sincerely,
Superintendnet of Customs (Export)
Customs House, Mundra
Copy to: Friend Syndicate Clearing Pvt. Ltd., Gandhidham for information only.”
7. We are of the view that the Deputy Commissioner of Customs, Mundra Port should immediately look into the matter and take an appropriate decision, at the earliest, in accordance with law.
8. We dispose of this Writ-Application with a direction, to both, the Principal Commissioner of Customs, Mundra Port as well as the Deputy Commissioner of Customs, Mundra Port, to look into the matter and take appropriate decision within a period of four weeks from the date of receipt of the writ of this order. The decision shall be communicated to the writ-applicant in writing. The concerned authorities shall look into the two representations, which have been referred to above by us.
9. In view of the above, this Writ-Application stands disposed of.
Direct service is permitted.
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