Section 54 of the CGST Act, 2017— Refund -– The petitioner challenged the appellate order dated 1.5.2020 and requested for restoration of the original refund sanction order dated 26.3.2019. The department preferred an appeal on the ground that the Exporter had not mentioned the name and GST Identification Number in the shipping bill which was an essential condition. The counsel for the petitioner submitted that through bonafide mistake, the Exporter to whom the goods were sold by the petitioner had not mentioned the name and GST Identification Number of the petitioner. However, subsequently, a revised form was submitted by the Exporter. It was specifically brought to the notice of the Appellate Authority, the same has not been considered. The court observed that at the request of the petitioner, correct form was submitted by the Exporter to the authority and, therefore, this aspect was required to be considered by the Appellate Authority which is essentially not done.

Held that:- The Hon’ble High Court quashed the order and revived the appeal and directed the petitioner to file additional documents, if any, along with an affidavit in support of its claim of refund before the Appellate Authority.