Order

Judgment reserved on :: :: ::

14.11.2024 Pronounced on :: :: :: 28.11.2024 AVNEESH JHINGAN, J :-

1 . This petition is filed seeking directions to the respondents to issue refund of Integrated Goods & Services Tax (for brevity ‘the IGST’) along with the interest.

2. The petitioner is a private limited company and is an exporter of Natural Stones. The Union of India, Principal Commissioner of Customs-Jaipur, Chief Commissioner State Taxes-Jaipur and Proper Officer State Taxes Jaipur-III have been arrayed as respondents.

3. The brief facts are that the petitioner claimed refunds of IGST amounting to Rs.17,90,279/-, relating to period July 2017 to September 2017. As per the pleadings, the refund is not being granted on the ground that ‘higher rate of duty drawback’ was claimed by the petitioner. Case set up is that due to human error while filing the detail of shipping bills the higher duty drawback was claimed for the goods exported. Due to non crediting of the refund the petitioner raised grievances with the Commissioner of Indian Customs (Exports) Custom House, Mundra Sez Port, Mundra and to the custom officials of Tamilnadu and Hyderabad. In an annexure with a reply to grievance,