IGST refund cannot be denied for clerical error in shipping bills; HC ask dept to look into the issue

Heavy Metal and Tubes (India) Pvt Ltd. Vs Principal Commissioner of Customs (Gujarat High Court) In the given case, 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 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. The grievance of the writ-applicant is that the responde...