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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
M/S.SILVER EXIM – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. petitioner exports fmcg products and faced rejection of igst refunds. (Para 1 , 2) |
| 2. petitioner challenges the jurisdictional rejection of refund applications. (Para 3) |
| 3. court finds that mere technical reasons cannot deny merit-based adjudication. (Para 5 , 6) |
JUDGMENT
[WP(C) Nos.36504/2025, 36451/2025]
The petitioner is a company engaged in the exporting of Fast Moving Consumer Goods (FMCG) products like tea, coffee, masala and curry powders to Dubai. As part of its business, during the month of June, 2024 to December, 2024, IGST refund for 14 export consignments were withheld by the GST Department based on the alert raised by the Directorate General of Analytics and Risk Management (DGARM) in the Customs system. Out of the said consignments, six refund applications were auto generated under Rule 96(5A) of the GST Rules, and were transmitted to the 3rd respondent herein, who is the Jurisdictional Proper O verify the genuineness of the exporter. Ext.P1 is the said auto generated refund application in Form GST RFD-01.
2. However, as per Ext.P3, the same was rejected by the
3rd respondent on the reason that, the application for refund of integrated tax paid on goods e
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