Refund of IGST paid on exports cannot be denied solely on account of procedural or clerical errors in shipping bills or GST returns: Gujarat High Court

The petitioner sought refund of Integrated Goods and Services Tax (IGST) paid on exported goods. The Customs authorities had not processed the refund on account of errors allegedly committed while filing shipping bills and furnishing GSTR-3B returns. The petitioner relied upon an earlier interim order passed by the Gujarat High Court in Special Civil Application No. 5623 of 2024, wherein, under si…