The Kerala High Court directed the Commissioner Goods and Service Tax to process refund claim in the matter of refund of Integrated Goods and Service Tax (IGST) on shipping bills.
The petitioner, Great Win Exports, is a registered dealer under the provisions of GST Act. The petitioner is in the business of export of sea foods. The petitioner has claimed refund of Integrated Goods and Service Tax on the exported items. As per the submissions by the Counsel for the petitioner, Rs.8,35,997/- is liable to be refunded to the petitioner for which the petitioner had submitted shipping bills.
Under Rule 96 of the Central Goods and Services Tax Rules, 2017, certain goods are considered as goods for refund of Integrated Goods and Service Tax.
The Counsel for the petitioner submitted that the refund has been processed partially and he was refunded Rs.21,639/- (Rupees Twenty one thousand six hundred and thirty nine only) in respect of the shipping bill. However, remaining refund as per the claim of the petitioner has not been given for which the petitioner has moved representations before the 3rd and 4th respondents respectively. The said representations have remained pending for consideration for more than years.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid facts and circumstances of the case, the present writ petition is disposed of with direction to the 4 th respondent to take into consideration of Exhibits P-5 and P-6 and process the claim of the petitioner for refund of Integrated Goods and Service Tax in respect of the shipping bills in accordance with law.”
“The petitioner may be afforded an opportunity of being heard to substantiate his claim for refund of Integrated Goods and Service Tax for the exports reflected in the shipping bills. The necessary order should be passed within a period of two months” the Bench concluded.
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