This Court directs the petitioner to submit a Revised Refund Request Form.
Section 16 of IGST Act, 2017 — Refund – The petitioner prayed for directions to the respondents to refund Rs. 1,11,254/- vide shipping bill on 21.09.2018 along with applicable interest within a time frame to be fixed by this Court. The petitioner submitted that a sum of Rs. 4,70,281/- was credited to their account out of the total IGST refund of Rs. 5,81,535/- payable to the petitioner and there still remains a balance of Rs. 1,11,254/- payable. The petitioner approached the first respondent for refund of the balance refund, who directed to approach the Icegate Help Desk. Thereafter, he sent an e-mail dated 23.01.2019 to the Icegate Help Desk, who informed the petitioner to approach the Customs Department for the refund. They have sent a letter dated 02.07.2019 to the Customs Department, followed by the reminder dated 06.08.2019. The respondent submitted that the non-credit of the balance amount of Rs. 1,11,254/- happened as a result of technical fault in the computer system and further expressed their difficulty in refunding the amount, only due to the fact that the petitioner has not sought for refund by filing necessary Form in accordance with the Board's Circular No.40/2018-Customs, dated 24.10.2018.
Held that:- The Hon’ble High Court directed the petitioner to submit a Revised Refund Request Form as per the Board's Circular No. 40/2018-Customs dated 24.10.2018, within a period of one week. The first respondent shall pass final orders on the said application within a period of six weeks thereafter.