IGST Refund Allowed, Shipping Bill Amendment to clear PAN mismatch Directed: Gujarat HC

Tulip Turnomatic Vs Commissioner of Customs (Gujarat High Court) Gujarat High Court held that the refund of IGST paid under Section 16(3)(b) of the IGST Act, read with Section 54 of the GST Act, is allowable and directed the authorities to amend the shipping bill in ICEGATE to clear the mismatch between the PAN of the GST ID and the Shipping Bill GST ID. Facts- The petitioner is a partnership firm engaged in the business of manufacture and export of wide range of Brass Parts and ferrous and non-ferrous components and is duly registered under the provisions of the Central/State Goods and Servic...