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This court dispose of this writ application with a direction to the respondent to sanction the refund, as claimed by the writ applicants

Section 16 of the IGST Act, 2017— Refund —– The applicant prayed for directions to respondents to allow necessary amendments in the GST portal in respect of 14 pending export invoices and also grant pending refund of Rs. 38,84,875/- in respect of exports made through such 14. The applicants exported the goods on payment of tax under the IGST Act but certain errors were made while furnishing the details outward supplies in the Form GSTR-1 on account of which there was a mismatch between the GST portal data and data on the ICEGATE customs portal and hence, the refund of the IGST was not granted. The applicants approached the GST authorities but they were allowed to amend 28 invoices on the portal, they were not being permitted to amend the remaining 14 invoices on the portal because of technical error on the portal. The respondent counsel submitted that the exporter may approach the port of export/customs Zonal Office with the copy of GSTR-1 and GSTR-3B along with the certificate of the Chartered Accountant stating that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount on exports. Further, procedure will be followed as per the Circular No.12/2018-Customs dated 29.05.2018. Held that:- The Hon’ble High Court directed the respondents to immediately act and sanction the refund, in accordance with law, within a period of 12 weeks.
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