SRC Chemicals Private Limited Vs CBIC
Date: October 12, 2021
Subject Matter
Customs cannot withhold IGST refund lawfully for mere technical reason such as non-transmission of data relating to export from GSTN to ICEGATE.
Summary
The petitioner did not receive the refund of IGST. The petitioner was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE (Indian Customs Electronic Gateway), Customs would not be in a position to process the refund cl…
Petitioner has approached this Court for a direction against respondent to refund Integrated Goods and Service Tax (IGST) of Rs.22,92,587 paid by petitioner No.1 in respect of export of goods on 28/6/2017 the date when the provisions for refund and calculation of IGST under the CGST Act and the Integrated Goods and Services Tax Act, 2017 (the “IGST Act”) had not been notified. On 1 Jul…