ORDER :

SONIA GOKANI, J.

1. This petition is preferred seeking to question the action of the respondent authority in non-issuance of the refund of Integrated Goods and Services Tax (‘the IGST’ hereinafter) along with the interest.

2. The petitioner is a Limited Liability Partnership Firm having LLP No.AAM-1202 and is engaged in trading of Ceramics and Tiles. Assessee was formerly known as Azuvi International LLP and has changed its name to Aartos International LLP from 08.04.2019. The name updation was intimated to the Bank and all the relevant government departments including GST, Income Tax, ROC and Customs.

3. The petitioner exported the goods in the month of February and March 2020 and shipping bills along with GSTR-3B and GSTR- 1 for substantiation of this averment are forming the part of the record. It is averred by the petitioner that out of three export invoices, the refund has been received of IGST paid at the time of export of Rs.20.45 Lakh (rounded of). On three invoices being invoice Nos.E54/2019-20, E67/2019-20 and E68/2019-20 dated 08.03.2020 and the duty drawback of all the three invoices also had been received on 27.02.2020 and 04.04.2020.

3.1 The petitioner since 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/-, it had 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. The matter was disposed on 13.05.2022.

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4. In view of the direction received from PFMS, Customs Mundra has forwarded various emails requesting ICEGATE (System) to push the said shipping bills in Scroll PC menu so that same can be processed as per ICES advisory 18/2020(IGST Refunds). Further, Customs Mundra is in touch with the NIC team and requesting them to look into the matter and resolve the matter at the earliest.

5. In addition to this, the exporter is also advised to contact ICEGATE at the Helpdesk No.1800-3010-1000 or icegatehelpdesk@icegate.gov.in requesting ICEGATE (System) to push the said shipping bills in Scroll PC menu. In view of above, the grievance stands disposed of.”

The communication received thereafter from the CPGRAMS.

4. 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 with the following prayers:

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a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari directing the respondent to issue the refund of IGST paid for the amount of Rs.19,94,994/- along with interest u/s 56 of the CGST Act, 2017 @ 6% p.a. till payment of refund amount on export of goods having Shipping Bill number 1218425 dated 06.02.2020;

b. Pass any other order(s) as this Hon’ble Court may deem fit and more appropriate in order to grant interim relief to the Petitioner;

c. Any other and further relief deemed just and proper be granted in the interest of justice;

d. To provide for the cost of this petition.”

5. We have issued the notice to the other side.

6. Affidavit-in-reply on behalf of the respondent is indicative of the fact that the processing of the refund claim is the automatic process. Indian Customs EDI System (‘the ICES’ hereinafter) has an in built mechanism to automatically grant refund after validating the shipping bill data available in ICES against the GST Returns data transmitted by the GSTN. If the necessary matching is successful, then ICES