The

petitioner

-

an

exporter,

while

seeking

declaration that it is eligible for refund of the Integrated

Goods and Services Tax (IGST) for the exports carried out

between November 2017 and August 2019, has sought

3

for direction to the respondents to grant immediate

refund of Rs.2,48,07,674/- and Rs.6,94,26,908/- in

respect of Shipping Bills. The petitioner contends that

details of the Shipping Bills are furnished as Annexures-

G, M and N.

Sri. G. Shivadass, learned Senior counsel for

the petitioner, and Sri. Amit A. Deshpande, learned

counsel for the respondents, have been heard on the

previous occasions. The respondents were called upon

to share the reasons for the petitioner9s request for

refund pending consideration in the light of the

petitioner9s grievance, which was canvassed in concise by

the learned Senior counsel urging that the claim for

refund of Rs.2,48,07,674/- is as against those shipping

bills where admittedly there is no mismatch and for the

refund of Rs.6,94,26,908/- where there are certain

mismatches but which could be resolved by the

respondent - authorities on their own in view of Facility

4

Circular 09/2018 dated 27.02.2018 and the Addendum

dated

14.03.2018

[collectively

called,

8the

Facility

Circular/ Addendum9].

Upon the details being shared by both Air

Cargo Commissionerate (ACC), Devanahalli and Inland

Container Depot (ICD), Whitefield on the reasons for the

mismatches and the consequential delay in refund, the

petitioner has furnished certain details/explanations.

Presently, Sri. G.Shivadass and Sri. Amit A. Deshpande,

are heard for final disposal of the writ petition in the light

of the data exchanged and their respective submissions.

Sri.

G.Shivadass

submits

that

it

now

transpires that the petitioner9s refund is held back

because of the three kinds of errors, and the Facility

Circular/Addendum provide for resolution of each of

these errors. The three kinds of errors and the resolution

5

for these errors as per the Facility Circular/Addendum

pointed out by Sri. G.Shivadass are as follows:

[a]

Because the Pay and Accounts Officer (PAC)

has permanently cancelled the refund though

Scroll is Generated.

The PAC may have cancelled the refund despite

Scroll being generated either because of SB Code error in

8SB006M9 or 8SB006L9 or because there could be

mismatch with the accounts details between the Public

Finance

Management

System

(PFMS)

and

in

the

petitioner9s Import and Export Code [IEC]. In the case of

mismatch in the account details, the Jurisdictional

System Manager will have to write to ICEGATE helpdesk

for reconciliation and Scroll cancellation as mentioned in

the Addendum dated 14.03.2018.

In the case of 8SB006M9 and 8SBOO6L9 errors, the

Facility Circular specifically states that an option is now

made available for AC (Exports) of ICDs to rectify Gateway

6

EGM errors upon verification of transference copies, the

shipping bills and the sailing details and upon satisfaction

of the actual export of the goods out of India. It is

submitted that this error can be thus resolved.

[b] Because the Scroll is not ready:

This could only be because of mismatch in the

accounts details between the details available with the

PFMS and ICEs. In that event also, in terms of

Addendum dated 14.03.2018, the Jurisdictional System

Manager will have to write to ICEGATE helpdesk for

reconciliation and Scroll cancellation as mentioned in the

Addendum dated 14.03.2018.

[c] The petitioner has wrongly indicated that the

export is as against the Letter of Undertaking

though the export is on payment of GST:

These errors will have to be handled in consonance

with paragraph No.2(ii) of Circular No. 5/2018 dated

7

23.02.2018 on verification of actual IGST payment in

GST returns with each invoice as displayed in the Officer

interface and enter admissible IGST refund account.

5.

Sri. G.Shivadass submits that with the

Facility Circular/Addendum thus categorically providing

for resolution, neither the Commissioner of Customs