AIM WORLDWIDE PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners have invoked extra ordinary writ jurisdiction under Article 226 of the Constitution of India and have essentially prayed for following reliefs:

(2.) The principal grievance raised by the petitioners is the inaction of the respondent Authorities regarding refund of IGST towards Shipping Bills dtd. 5/7/2017 to 10/8/2017.

(3.) The petitioners are engaged in trading and export of cotton, yarn, textiles, fabrics, etc. and they hold valid GST Registration No.27AAKCS0140G1ZL. It is the case of the petitioners that they had exported goods (Comber Noil) under various invoices for which they had paid IGST of an amount of Rs.14,94,739.00. The petitioners have referred to and relied upon form GSTR-1 and GSTR-3B, which they claimed to have filed within prescribed time. It is the case of the petitioners that inadvertently, the petitioners Company had claimed drawback at higher rate by punching option "5202A" and option "600699A" instead of claiming drawback at lower rate by punching option "5202B" and option "600699B", while generating shipping bills. It is claimed by the petitioners that having realized the aforesaid mistake, vide letter dtd. 12/9/2017, had immediately requested the Deputy Commissioner of Customs (Export), Customs House, Mundra, to amend the aforesaid shipping bills in exercise of powers conferred under Sec. 149 of the Customs Act, 1962. The request was also made to the effect of punching of "A" to be treated as punching of "B". On 15/9/2017, the petitioner Company had submitted to the Deputy Commissioner of Customs (Exports), Customs House, Mundra to consider their case for IGST refund and had further disclosed their intention to not to claim higher drawback thereby showing their willingness to give back differential drawback amount. In furtherance thereof, the petitioner Company had drawn Demand Drafts bearing Nos.332754 and 332755, dtd. 17/10/2017 and Demand Draft No.044281, dtd. 13/9/2017 for an aggregate amount of Rs.3,39,245.00 towards differential drawback amount with interest and the said Demand Drafts were realized by the Customs upon deposit of the same on 18/9/2017 and 23/10/2017 respectively. In light of the aforesaid fact, the petitioner Company has pursued their case of refund of IGST by making various representations since then, but in vain. In support of such fact, the petitioner Company has placed on record various representations dtd. 30/10/2017, 23/7/2018, 27/9/2018 and 15/11/2019.