Case Law Details
Aartos International LLP Vs Deputy Commissioner (Customs) (Gujarat High Court)
Gujarat High Court held that refund is available under Section 54(6) of the CGST read with Section 91(2) of the CGST Rules however due to limitation of GSTN software the same is not granted. Refund allowed along with interest @6%.
Facts-
The petitioner alleged that they did not receive the refund of the IGST paid on export invoice No.E54/2019-20 dated 06.02.2020 of Rs.19,94,994/-. Hence, they attempted to approach the department. As there is a portal of Department of Administrative Reforms and Public Grievance (‘the CPGRAMS’ hereinafter) on 14.02.2022, however for two months, there was no response.
It is the say of the petitioner that the provision of Sections 16 and 54 of the IGST Act and Rule 96 of the CGST Rules if are considered, then the amount claimed as refund would become due to the petitioner and an order need to be passed by the respondent sanctioning 90% of the amount claimed in Form RFD-04 within a period of not exceeding 07 days from the date of acknowledgment received. The refund applications as per Rule 96 of the CGST Rule, 2017 are the payment of tax and shipping bills once the goods are imported with payment of tax. However, the respondent had not issued the order and hence, this petition.
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