AARTOS INTERNATIONAL LLP (FORMERLY AZUVI INTERNATIONAL LLP) V. DEPUTY COMMISSIONER (CUSTOMS)

SCA/14649/2022

AI Insights

The case involves Aartos International LLP, formerly known as Azuvi International LLP, which sought a judicial remedy for the non-issuance of a refund of Integrated Goods and Services Tax (IGST) by the Deputy Commissioner (Customs). The petitioner had exported goods and claimed refunds under the provisions of the IGST Act and CGST Rules. While refunds for some invoices were processed, the refund for one specific invoice was not, leading to the filing of this petition. The court examined the procedural adherence to the IGST Act and CGST Rules, particularly focusing on the automatic processing of refunds by the ICEGATE system and the role of the GST Network in facilitating these transactions.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 732493 (HC-GUJARAT)
• Appeal Type: Others
• Pronouncement Date: 02-12-2022
• Assessment Year: misc
• Laws Referred To: IGST Act, CGST Act, 2017
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: NIKUNT RAVAL
• Assessee Lawyers: HARDIK VORA
• Keywords: Export of goods; IGST refund; Mismatch in name; Automated Refund Process; Electronic Credit
• Section: 54; 96; 16

Judgement Text

"C/SCA/14649/2022 ORDER DATED: 02/12/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14649 of 2022 ========================================================== AARTOS INTERNATIONAL LLP (FORMERLY AZUVI INTERNATIONAL LLP) Versus DEPUTY COMMISSIONER (CUSTOMS) ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MRS. JUSTICE MAUNA M. BHATT Date : 02/12/2022 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1 . T h i s p e t i t i o n i s p r e f e r r e d s e e k i n g t o q u e s t i o n t h e a c t i o n o f t h e r e s p o n d e n t a u t h o r i t y i n n o n - i s s u a n c e o f t h e r e f u n d o f I n t e g r a t e d G o o d s a n d S e r v i c e s T a x ( ‘ t h e I G S T ’ h e r e i n a f t e r ) a l o n g w i t h t h e i n t e r e s t . 2 . T h e p e t i t i o n e r i s a L i m i t e d L i a b i l i t y P a r t n e r s h i p F i r m h a v i n g L L P N o . A A M - 1 2 0 2 a n d i s e n g a g e d i n t r a d i n g o f C e r a m i c s a n d Page 1 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 T i l e s . A s s e s s e e w a s f o r m e r l y k n o w n a s A z u v i I n t e r n a t i o n a l L L P a n d h a s c h a n g e d i t s n a m e t o A a r t o s I n t e r n a t i o n a l L L P f r o m 0 8 . 0 4 . 2 0 1 9 . T h e n a m e u p d a t i o n w a s i n t i m a t e d t o t h e B a n k a n d a l l t h e r e l e v a n t g o v e r n m e n t d e p a r t m e n t s i n c l u d i n g G S T , I n c o m e T a x , R O C a n d C u s t o m s . 3 . T h e p e t i t i o n e r e x p o r t e d t h e g o o d s i n t h e m o n t h o f F e b r u a r y a n d M a r c h 2 0 2 0 a n d s h i p p i n g b i l l s a l o n g w i t h G S T R - 3 B a n d G S T R - 1 f o r s u b s t a n t i a t i o n o f t h i s a v e r m e n t a r e f o r m i n g t h e p a r t o f t h e r e c o r d . I t i s a v e r r e d b y t h e p e t i t i o n e r t h a t o u t o f t h r e e e x p o r t i n v o i c e s , t h e r e f u n d h a s b e e n r e c e i v e d o f I G S T p a i d a t t h e t i m e o f e x p o r t o f R s . 2 0 . 4 5 L a k h ( r o u n d e d o f ) . O n t h r e e i n v o i c e s b e i n g i n v o i c e N o s . E 5 4 / 2 0 1 9 - 2 0 , Page 2 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 E 6 7 / 2 0 1 9 - 2 0 a n d E 6 8 / 2 0 1 9 - 2 0 d a t e d 0 8 . 0 3 . 2 0 2 0 a n d t h e d u t y d r a w b a c k o f a l l t h e t h r e e i n v o i c e s a l s o h a d b e e n r e c e i v e d o n 2 7 . 0 2 . 2 0 2 0 a n d 0 4 . 0 4 . 2 0 2 0 . 3 . 1T h e p e t i t i o n e r s i n c e d i d n o t r e c e i v e t h e r e f u n d o f t h e I G S T p a i d o n e x p o r t i n v o i c e N o . E 5 4 / 2 0 1 9 - 2 0 d a t e d 0 6 . 0 2 . 2 0 2 0 o f R s . 1 9 , 9 4 , 9 9 4 / - , i t h a d a t t e m p t e d t o a p p r o a c h t h e d e p a r t m e n t . A s t h e r e i s a p o r t a l o f D e p a r t m e n t o f A d m i n i s t r a t i v e R e f o r m s a n d P u b l i c G r i e v a n c e ( ‘ t h e C P G R A M S ’ h e r e i n a f t e r ) o n 1 4 . 0 2 . 2 0 2 2 , h o w e v e r f o r t w o m o n t h s , t h e r e w a s n o r e s p o n s e . T h e m a t t e r w a s d i s p o s e d o n 1 3 . 0 5 . 2 0 2 2 . “*** 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 Page 3 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 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 [e-mail] requesting ICEGATE (System) to push the said shipping bills in Scroll PC menu. In view of above, the grievance stands disposed of.” T h e c o m m u n i c a t i o n r e c e i v e d t h e r e a f t e r f r o m t h e C P G R A M S . 4 . I t i s t h e s a y o f t h e p e t i t i o n e r t h a t t h e p r o v i s i o n o f S e c t i o n s 1 6 a n d 5 4 o f t h e I G S T A c t a n d R u l e 9 6 o f t h e C G S T R u l e s i f a r e c o n s i d e r e d , t h e n t h e a m o u n t c l a i m e d a s r e f u n d w o u l d b e c o m e d u e t o t h e p e t i t i o n e r a n d a n o r d e r n e e d t o b e p a s s e d b y t h e r e s p o n d e n t s a n c t i o n i n g 9 0 % o f t h e a m o u n t c l a i m e d i n F o r m R F D - 0 4 w i t h i n a p e r i o d o f Page 4 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 n o t e x c e e d i n g 0 7 d a y s f r o m t h e d a t e o f a c k n o w l e d g m e n t r e c e i v e d . T h e r e f u n d a p p l i c a t i o n s a s p e r R u l e 9 6 o f t h e C G S T R u l e , 2 0 1 7 a r e t h e p a y m e n t o f t a x a n d s h i p p i n g b i l l s o n c e t h e g o o d s a r e i m p o r t e d w i t h p a y m e n t o f t a x . H o w e v e r , t h e r e s p o n d e n t h a d n o t i s s u e d t h e o r d e r a n d h e n c e , t h i s p e t i t i o n w i t h t h e f o l l o w i n g p r a y e r s : “5… 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; Page 5 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 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 . W e h a v e i s s u e d t h e n o t i c e t o t h e o t h e r s i d e . 6 . A f f i d a v i t - i n - r e p l y o n b e h a l f o f t h e r e s p o n d e n t i s i n d i c a t i v e o f t h e f a c t t h a t t h e p r o c e s s i n g o f t h e r e f u n d c l a i m i s t h e a u t o m a t i c p r o c e s s . I n d i a n C u s t o m s E D I S y s t e m ( ‘ t h e I C E S ’ h e r e i n a f t e r ) h a s a n i n b u i l t m e c h a n i s m t o a u t o m a t i c a l l y g r a n t r e f u n d a f t e r v a l i d a t i n g t h e s h i p p i n g b i l l d a t a a v a i l a b l e i n I C E S a g a i n s t t h e G S T R e t u r n s d a t a t r a n s m i t t e d b y t h e G S T N . I f t h e n e c e s s a r y m a t c h i n g i s s u c c e s s f u l , t h e n I C E S s h a l l p r o c e s s t h e c l a i m f o r r e f u n d a n d r e l e v a n t a m o u n t o f I G S T p a i d w i t h r e s p e c t t o e a c h s h i p p i n g b i l l o r b i l l o f e x p o r t Page 6 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 s h a l l b e e l e c t r o n i c a l l y c r e d i t e d t o t h e p e t i t i o n e r ’ s B a n k a c c o u n t r e g i s t e r e d w i t h t h e c u s t o m s a u t h o r i t y i n a c c o r d a n c e w i t h R u l e 9 6 o f t h e C G S T R u l e s , 2 0 1 7 . 6 . 1I t i s t h e s a y o f t h e r e s p o n d e n t t h a t s o f a r t h e s h i p p i n g b i l l N o . 1 2 1 8 4 2 5 d a t e d 0 6 . 0 2 . 2 0 2 0 i s c o n c e r n e d , t h e p e t i t i o n e r M / s . A a r t o s I n t e r n a t i o n a l h a v i n g I E C N o . A B L F A 3 4 6 0 C w h e r e i n t h e p e t i t i o n e r h a s s t a t e d t h a t t h e y h a v e n o t r e c e i v e d t h e I G S T r e f u n d a n d t h e s h i p p i n g b i l l w a s p r o c e s s e d t h a t I N M U N I f o r p a y m e n t o f I G S T a n d I G S T r e f u n d w a s s c r o l l e d o u t v i d e I G S T S c r o l l N o . 2 2 3 2 3 o f 2 0 2 0 d a t e d 1 1 . 0 4 . 2 0 2 0 . H o w e v e r , t h e s a i d s h i p p i n g b i l l w a s s h o w i n g a s “ P e r m a n e n t C a n c e l l a t i o n b y P A O f o r t r a n s a c t i o n ” a s p e r I C E G A T E S c r o l l s t a t u s . Page 7 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 T h e s a m e a p p e a r s t o h a v e n o t b e e n p a i d b y H D F C B a n k o n a c c o u n t o f m i s m a t c h i n t h e n a m e o f t h e p e t i t i o n e r ’ s f i r m . 6 . 2I t i s f u r t h e r t h e s a y o f t h e r e s p o n d e n t t h a t t h e p r o c e d u r e f o r s a n c t i o n o f s u c h r e f u n d h a s b e e n m a d e e l e c t r o n i c a s p e r t h e I C E S a d v i s o r y 1 8 / 2 0 ( I G S T r e f u n d s ) w h e r e i n i t i s s t a t e d t h a t c e r t a i n p a y m e n t s o f I G S T r e f u n d s , w h i l e h a v i n g s c r o l l e d o u t b y t h e c u s t o m s o f f i c e r a n d s u c c e s s f u l l y t r a n s m i t t e d t o B a n k b y P F M S ( P u b l i c F i n a n c i a l M a n a g e m e n t S y s t e m ) m a y g e t r e j e c t e d a t t h e B a n k , t h e s e a r e c a l l e d ‘ F a i l e d a f t e r S u c c e s s ’ c a s e s . S u c h c a s e s a r e t r a n s m i t t e d b a c k b y P F M S a s p e r m a n e n t l y c a n c e l l e d s h o u l d b e a v a i l a b l e i n ‘ S C R O L L _ P C ’ m e n u f o r r e p r o c e s s i n g . T h e s a m e Page 8 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 s h i p p i n g b i l l w a s r e p r o c e s s e d a s p e r I C E S a d v i s o r y o n 0 1 . 0 7 . 2 0 2 0 a n d P C S c r o l l N o . 2 4 6 9 3 / 2 0 2 0 d a t e d 0 1 . 0 7 . 2 0 2 0 w a s g e n e r a t e d f o r t h e a c c o u n t N o . 2 5 9 8 9 8 0 9 2 8 4 3 . H o w e v e r , i t w a s i n f o r m e d t h a t t h e p e t i t i o n e r s t i l l h a d n o t r e c e i v e d t h e I G S T R e f u n d S c r o l l i n t h e s a i d B a n k A c c o u n t . 6 . 3 I t i s t h e s a y o f t h e r e s p o n d e n t t h a t “since the process of sanction of refund claim is automatic and system driven, as and when the Shipping Bill will be available again in Scroll PC; the same will be taken up for processing for refund and the relevant amount of IGST paid with respect to each Shipping Bill or Bill of Export shall be electronically credited to the petitioner’s Bank account.” 7 . W e h a v e h e a r d t h e l e a r n e d a d v o c a t e s o n b o t h t h e s i d e s . W h a t c o u l d b e g a t h e r e d f r o m t h e e n t i r e d e t a i l i s t h a t o u t o f t h r e e Page 9 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 e x p o r t i n v o i c e N o s . E 5 4 / 2 0 1 9 - 2 0 , E 6 7 / 2 0 1 9 - 2 0 a n d E 6 8 / 2 0 1 9 - 2 0 , t h e r e f u n d o f I G S T p a i d o n t h e e x p o r t i n v o i c e f o r t h e t w o o f t h e m h a d b e e n r e c e i v e d a l r e a d y f o r t h e m o n t h o f F e b r u a r y a n d M a r c h 2 0 2 0 . I t i s n o t d i s p u t e d t h a t t h e p e t i t i o n e r h a d e x p o r t e d t h e g o o d s , t h e i n v o i c e c o p i e s a n d t h e s h i p p i n g b i l l s a l o n g w i t h G S T R - 3 B a n d G S T R - 1 h a v e b e e n t e n d e r e d . I t i s a l s o t h e c a s e o f t h e p e t i t i o n e r t h a t h e h a s r e c e i v e d t h e r e f u n d f o r E 6 7 / 2 0 1 9 - 2 0 a n d E 6 8 / 2 0 1 9 - 2 0 i n h i s o f f i c i a l B a n k w h e r e a s t h e r e f u n d o f I G S T p a i d o n e x p o r t i n v o i c e E 5 4 / 2 0 1 9 - 2 0 d a t e d 0 6 . 0 2 . 2 0 2 0 t o t h e t u n e o f R s . 1 9 . 9 4 L a k h ( r o u n d e d o f ) h a s n o t b e e n r e c e i v e d . 7 . 1T h e a f f i d a v i t - i n - r e p l y d o e s n o t d i s p u t e a n y t h i n g e x c e p t t h e f a c t t h a t t h e r e c o u l d a Page 10 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 p o s s i b i l i t y o f t i m e c h a n g e i n t h e n a m e h o w e v e r , f o r t h e v e r y t i m e p e r i o d w h e n t w o o f t h e i n v o i c e s h a v e b e e n p r o c e s s e d a n d t h e r e f u n d h a s b e e n r e c e i v e d i n t h e v e r y B a n k a c c o u n t b y t h e p e t i t i o n e r , t h e r e i s n o r e a s o n a s t o w h y b e c a u s e o f t h e c h a n g e i n t h e n a m e w h i c h h a d b e e n c o m m u n i c a t e d t o t h e d e p a r t m e n t i n t h e m o n t h o f A p r i l 2 0 1 9 , t h i s p a r t i c u l a r r e f u n d i s m i s s e d o u t . 7 . 1I t a l s o e m e r g e s f r o m t h e a f f i d a v i t - i n - r e p l y t h a t t h e r e i s a n i n b u i l t m e c h a n i s m t o a u t o m a t i c a l l y g r a n t r e f u n d a f t e r v a l i d a t i n g t h e s h i p p i n g b i l l d a t a a v a i l a b l e i n I C E S a g a i n s t t h e G S T r e t u r n s d a t a t r a n s m i t t e d b y G S T N . A c c o r d i n g t o t h e r e s p o n d e n t , t h e I C E S i s b e i n g p r o c e s s e d a f t e r t h e n e c e s s a r y m a t c h i n g i s f o u n d Page 11 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 s u c c e s s f u l a n d t h e r e l e v a n t a m o u n t o f I G S T p a i d w i t h r e s p e c t t o e a c h s h i p p i n g b i l l o r t h e b i l l o f e x p o r t i s e l e c t r o n i c a l l y c r e d i t e d t o t h e p e t i t i o n e r ’ s B a n k a c c o u n t r e g i s t e r e d w i t h t h e c u s t o m s a u t h o r i t y i n a c c o r d a n c e w i t h R u l e 9 6 o f t h e C G S T R u l e s . 7 . 2 A p t w o u l d b e t o r e f e r t o t h e p r o v i s i o n o f S e c t i o n s 1 5 a n d 1 6 o f I G S T a l o n g w i t h R u l e 9 6 o f t h e C G S T R u l e s , 2 0 1 7 : “Section 15: The integrated tax paid by tourist leaving India on any supply of goods taken out of India by him shall be refunded in such manner and subject to such conditions and safeguards as may be prescribed. Explanation.––For the purposes of this section, the term “tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Section 16: (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or Page 12 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:–– (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder. Rule 96: Refund of integrated tax paid on goods [or services]176exported out of India.-(1) The shipping bill filed by [an exporter of goods]177 shall be deemed to be an Page 13 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (a) the person in charge of the conveyance carrying the export goods duly files [a departure manifest or]178 an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3or FORM GSTR3B, as the case may be; (2) The details of the [relevant export invoices in respect of export of goods]179 contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. [Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished Page 14 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.] (3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3or FORM GSTR- 3B, as the case may be from the common portal, [the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods] and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. (4) The claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962. (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the Page 15 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal. (6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07. (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD- 06. (8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. [[(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89] Page 16 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 [[[(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017- Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Page 17 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 Promotion Capital Goods Scheme.] [Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications.]” 8 . I t i s q u i t e c l e a r f r o m t h i s t h a t w h e n S e c t i o n 5 4 ( 6 ) o f t h e C G S T r e a d w i t h S e c t i o n 9 1 ( 2 ) o f t h e C G S T R u l e s , t h e a m o u n t i s r e q u i r e d t o b e r e f u n d e d a n d i t i s t h e r e s p o n d e n t ’ s o b l i g a t i o n t o m a k e a n o r d e r s a n c t i o n i n g 9 0 % o f t h e a m o u n t c l a i m e d i n F o r m R F D - 0 4 w i t h i n a p e r i o d o f s e v e n d a y s f r o m t h e d a t e o f a c k n o w l e d g m e n t r e c e i v e d . T h e r e a r e n o s e p a r a t e a p p l i c a t i o n s f o r t h e r e f u n d . T h e s h i p p i n g b i l l s a r e d e e m e d t o b e r e f u n d a p p l i c a t i o n s w h e n t h e g o o d s a r e e x p o r t e d w i t h p a y m e n t o f t a x . Page 18 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 9 . A d m i t t e d l y , i n t h e p r e s e n t c a s e , i t a p p e a r s t o b e t h e d i f f i c u l t y a t t h e e n d o f t h e G S T n e t w o r k o r s o m e e r r o r i n t h e s o f t w a r e i t s e l f w h i c h w o u l d r e q u i r e a c u r e . W h e n n o t h i n g i s b e i n g d i s p u t e d a n d f o r t w o o f t h e t a x i n v o i c e s t h e r e f u n d h a s a l r e a d y b e e n c r e d i t e d i n t h e a c c o u n t o f t h e p e t i t i o n e r , t h i s a p p e a r s t o b e a s h o r t c o m i n g o f t h e s o f t w a r e i t s e l f . E v e r y t h i n g s i n c e i s b e i n g d o n e e l e c t r o n i c a l l y a n d t h i s a u t o m a t i c a l l y g r a n t o f r e f u n d a f t e r v a l i d a t i n g t h e s h i p p i n g b i l l d a t a a v a i l a b l e i n I C S a g a i n s t t h e G S T r e t u r n s , d a t a t r a n s m i t t e d b y G S T N , i f t h e r e i s a n y d i f f i c u l t y a t t h e l e v e l o f t h e m i s m a t c h o r t h e p r o c e s s i n g o f t h e c l a i m o f t h e r e f u n d , i t b e c o m e s a d u t y o f t h e G S T N t o l o o k i n t o t h e s a m e . F i n d i n g f a u l t w i t h t h e o f f i c e r Page 19 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 c o n c e r n e d a l s o w i l l n o t h e l p a s t h e y a r e l a r g e l y d e p e n d e n t o n t h e n e t w o r k . I t i s g o o d t o b e d r i v e n t h r o u g h t h e m a c h i n e s i n t h i s e l e c t r o n i c a g e a n d t h i s a u t o m a t i c g r a n t o f r e f u n d w h i c h i s s y s t e m d r i v e n r a t h e r t h e n t h e o f f i c e r d r i v e n a t t h e s a m e t i m e u n l e s s t h e r e i s a c o n s t a n t v i g i l o n t h e p a r t o f t h e G S T N a n d a l s o a n e n d e a v o r t o r e c t i f y t h e m i s m a t c h o r t h e s h o r t c o m i n g s o f t h e s o f t w a r e , t h e i s s u e s a r e b o u n d t o m u l t i p l y . 1 0 .W e a r e c o n s t r a i n e d t o o b s e r v e t h i s a s i n m a n y o f t h e m a t t e r s w e n o t i c e t h a t o n o n e h a n d t h e r e i s l a u d a b l e o b j e c t i v e s o f m a k i n g i t a l l s y s t e m d r i v e n a n d o n t h e o t h e r h a n d t h e l i m i t a t i o n s o f t h e s y s t e m w h i c h a r e o t h e r w i s e r e q u i r e d t o b e Page 20 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 a d d r e s s e d t o a t t h e l e v e l o f t h e G S T N . T h e r e i s s o m e k i n d o f a p a t h y . W e , w o u l d , t h e r e f o r e , a l s o r e c o m m e n d t h a t i f t h e a u t h o r i t y c o n c e r n e d d e e m s i t a p p r o p r i a t e , l e t t h e r e b e a d i r e c t c o m m u n i c a t i o n a l s o w i t h t h e G S T N i n t h e p o r t a l i t s e l f w h i c h c o u l d b e a l s o r e s p o n s e b a s e d . T h e r e f o r e , i n s t e a d o f t h e i n d i v i d u a l d e p a r t m e n t p l e a d i n g t h r o u g h t h e i r s e n i o r t h r o u g h t h e G S T N , t h e A s s e s s e e o f t h o s e c o n s u l t a n t s a n d o t h e r s c o u l d c o m m u n i c a t e w i t h t h e G S T N o n p o r t a l i f a f e a t u r e l i k e “ M A Y I H E L P Y O U ” i s c r e a t e d b y t h e a u t h o r i t y o n d u e d e l i b e r a t i o n o r t h r o u g h t h e “ G r i e v a n c e R e d d r e s s a l M e c h a n i s m ” . E s s e n t i a l l y , t h i s i s f o r t h e p u r p o s e o f l e s s e n i n g t h e C o u r t w o r k a l s o a s p e r s u c h d e t a i l s t h e A s s e s s e e s a r e n o t t o b e d r a g g e d t o t h e C o u r t w h e n i n f a c t Page 21 of 22 C/SCA/14649/2022 ORDER DATED: 02/12/2022 t h e r e i s n o t h i n g f o r t h e C o u r t t o a d j u d i c a t e e x c e p t p o i n t i n g o u t t o t h e l i m i t a t i o n o f t h e s o f t w a r e o f t h e r e s p o n d e n t d e p a r t m e n t . 1 1 .W i t h t h i s d i r e c t i o n , t h e p e t i t i o n i s A L L O W E D . L e t t h e r e f u n d o f I G S T b e p a i d f o r t h e a m o u n t o f R s . 1 9 , 9 4 , 9 9 4 / - w i t h i n t e r e s t a t t h e r a t e o f 6 % a n d w i t h a l l c o n s e q u e n t i a l b e n e f i t s w i t h i n a p e r i o d o f t w o w e e k s f r o m t h e d a t e o f r e c e i p t o f a c o p y o f t h i s o r d e r . 1 2 . O v e r a n d a b o v e t h e r e g u l a r m o d e o f s e r v i c e , d i r e c t s e r v i c e t h r o u g h e - m o d e o n o f f i c i a l e m a i l a d d r e s s i s a l s o p e r m i t t e d . (SONIA GOKANI, J) (MAUNA M. BHATT,J) M.M.MIRZA Page 22 of 22 "