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Refund of IGST on account of export of goods upon realizing the error in the shipping bill

Refund of IGST — Section 16 of the IGST Act, 2017— -- The petitioner sought refund of outstanding IGST paid on the shipping bill dated 24th March, 2018. The petitioner submitted that the amount of IGST in the shipping bill was erroneously mentioned as Rs. 13,70,116/-, upon realizing the error in the shipping bill, the petitioner in accordance with Section 149 of the Customs Act, 1962, submitted an application requesting for an amendment to the said shipping bill and the requisite amendment was allowed in said shipping bill revising the IGST amount paid from Rs. 13,70,116/- to Rs. 21,31,292/-, despite the aforesaid amendment, only a partial refund amounting to Rs. 13,70,116/- has been paid till date.
Held that:-The Hon’ble High Court adjourned the matter to 22nd September, 2020. — Spirotech Heat Exchangers Pvt. Ltd. Vs. Union of India [2020] 28 TAXLOK.COM 001 (Delhi)

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