Kuntal Granites Private Limited Vs Deputy Commissioner of Customs (Madras High Court)
Summary: The petitioner, Kuntal Granites Private Limited, is engaged in processing granite slabs, tiles, panels and other stone products. It had been availing refund of IGST paid on exports under Rule 96 of the CGST Rules, 2017.
The first respondent issued a notice dated 28.09.2020 stating that the petitioner was not a holder of an EPCG licence and was therefore not eligible for export with payment of tax and to claim IGST refund benefits on exported goods. The notice also recorded that the petitioner had availed IGST refunds between 09.10.2018 and 31.03.2020 and that grant of IGST refund for subsequent shipping bills pertaining to the IEC had been suspended for further enquiry.
During pendency of the writ petition, the suspension relating to the IEC code was revoked. The petitioner therefore sought permission to produce the necessary documents relating to its refund claim before the second respondent and requested a direction for consideration of the refund claim.
The respondents raised no serious objection to this limited relief.
The Madras High Court, without expressing any opinion on the merits of the case, permitted the petitioner to produce the necessary documents relating to the IGST refund claim before the second respondent, in terms of the notice dated 28.09.2020, within two weeks from receipt of the order. The second respondent was directed to consider the documents on merits and in accordance with law and pass appropriate orders within six weeks thereafter.
