LUT HAS BEEN DECLARED BY OVERSIGHT IN SHIPPING BILL – SHIPPER NEEDS TO PAY IGST AND GET REFUND – IS SB AMENDABLE AND SHIPPER ELIGIBLE FOR IGST REFUND ?

A Shipper forgot to mention IGST while filing Shipping Bill but paid IGST and given request letter to The Deputy Commissioner to amend SB. Subsequently, The DC has given a SB amendment confirmation letter to Shipper but The Commissioner denied IGST refund. What is the remedy ? 

Yes. Post amendment of Shipping bill shipper is eligible for refund of IGST. 

Let us see the observations of Hon’ble High Court as follows ;

It is the case of the writ-applicant that the writ-applicant is a manufacturer and is holding the GST Registration. The writ-applicant exported goods under the various invoices of payment of the IGST from the Mundra Port. However, on account of a clerical error, the amount of the IGST was not mentioned in the shipping bills. In such circumstances, the shipping bills were amended for the purpose of getting the details of the IGST, incorporated in the shipping bills.

The grievance of the writ-applicant is that the respondent-authorities are not responding to the request with regard to the sanction of the refund of the IGST paid in connection with the goods exported, i.e. “Zero Rated Supplies”.

Letter of Superintendent of Customs (Export), Customs House, Mundra, dated 15th February, 2018, which reads thus:

“F.No.VII/48-1510/EXP/AMD/MP & SEZ/17-18

Date:15.02.2018

To,

M/s.Heavy Metals and Tubes (India) Pvt. Ltd.,

107, Ashwarath Complex,

Usmanpura, Ashram Road,

Ahmedabad.

Gentleman,

Subject:-Amendment under sec. 149 of customs act, 1962.

Please refer to your letter dated 18.01.2018 requesting for amendment under Sec 149 of Customs Act, 1962 in Shipping Bill No.7900219 dated 09.08.2017.

In this connection, it is to inform you that Deputy Commissioner of Customs, Custom House, Mundra has approved the amendment on 14.02.2018, against the below said shipping bills Under Section 149 of Customs Act, 1962 as under:-

FROM	To
IGST Payment:- NIL	IGST payment: Paid Taxable Value : 10311740 IGST Amount : 1856113

Yours Sincerely,

Superintendent of Customs (Export)

Customs House, Mundra

Copy to: Friend Syndicate Clearing Pvt. Ltd., Gandhidham for information only.”

We dispose of this Writ-Application with a direction, to both, the Principal Commissioner of Customs, Mundra Port as well as the Deputy Commissioner of Customs, Mundra Port, to look into the matter and take appropriate decision within a period of four weeks from the date of receipt of the writ of this order.

M/S. HEAVY METAL AND TUBES (INDIA) PVT. LIMITED VERSUS THE PRINCIPAL COMMISSIONER OF CUSTOMS, GUJARAT HIGH COURT, Order pronounced on 12.02.2020

 

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