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Case Summary: Aartos International LLP (formerly Azuvi International
LLP) vs. Deputy Commissioner (Customs)
Case Number: R/Special
Civil Application No. 14649 of 2022
Date of Order: 02/12/2022
Court: High
Court of Gujarat at Ahmedabad
Summary of the Case: The
petitioner sought the court's intervention for the non-issuance of a refund of IGST
paid on export invoices by the respondent, the Deputy Commissioner (Customs).
The court allowed the petition, directing the respondent to pay the refund
along with interest and consequential benefits.
Facts of the Case:
·
Petitioner: Aartos International LLP, a
trading firm engaged in ceramics and tiles, exported goods in February and
March 2020.
·
Issue: Despite filing for the refund of
IGST paid on export invoices, the petitioner did not receive the refund for one
invoice amounting to Rs.19,94,994/-.
·
Action: The petitioner approached the
department and subsequently filed this petition due to non-receipt of the
refund.
Submissions by the
Petitioner:
·
All necessary documents, including
shipping bills and GSTR-3B, GSTR-1 forms, were submitted.
·
Refunds for two of the three invoices were
received, but the refund for one invoice dated 06.02.2020 was still pending.
Submissions by the
Respondent:
·
The refund process is automated through
the Indian Customs EDI System (ICES) and Public Financial Management System
(PFMS).
·
The delay was due to a mismatch in the
petitioner's firm's name, which caused the refund to be categorized as a
"Failed after Success" case.
Findings by the Court:
·
The issue was a result of a software
error, as the petitioner had already received refunds for other invoices during
the same period.
·
The system-driven refund process had
limitations that caused the delay.
Conclusion:
· The
court directed the respondent to:
·
Pay the refund of Rs.19,94,994/- with
interest at 6% per annum.
Ensure all
consequential benefits are provided within two weeks from the receipt of the
court's order.
Disclaimer: All the
Information is based on the notification, circular and order issued by the
Govt. authority and judgement delivered by the court or the
authority information is strictly for educational purposes and on the
basis of our best understanding of laws & not binding on anyone.
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