Gopinath P, J
1. The petitioner exported certain goods. According to the petitioner, an amount of Rs.2,66,400/- was paid as IGST and no refund of the IGST has
been granted to the petitioner in respect of the exports effected during the month of March, 2021. It is the case of the petitioner that the shipping bill
itself is a claim for refund as per Rule 96 of the CGST Rules (as made applicable to IGST) and therefore, the application should have been processed
as an application made within time.
2. The learned Senior Standing Counsel appearing for the respondent department would submit that this is case where on the date of filing of the
shipping bill as also on the date of filing of the monthly returns for the relevant period, the petitioner had not pay the IGST sought to be refunded. It is
submitted that the IGST was subsequently paid only on 13.01.2023. It is submitted that since the petitioner had not made any application for refund of
IGST within a period of two years from the date of export and the tax itself was paid only on 13.01.2023, the petitioner is not entitled to refund of
IGST.
3. The learned counsel appearing for the petitioner would submit that since the shipping bill itself is an application for refund and since the tax has been
remitted within a period of two years from the date of export, the petitioner is entitled to refund of IGST and the claim has to be considered by the
competent authority. It is submitted that, if the application for refund will be considered and orders are passed by the competent authority, the
petitioner may be in a position to avail statutory remedies, if he is aggrieved by the order to be passed by the authorities.
4. Having heard the learned counsel appearing for the petitioner and the learned Senior Standing Counsel appearing for the respondent department and
having regard to the facts and circumstances of the case, I am of the opinion that, taking into consideration the provisions of Rule 96 of the CGST
Rules, the 2nd respondent can be directed to consider the shipping bill filed on 30.03.2021 as an application for refund of IGST. I make it clear that I
have not expressed any opinion on merits of the claim and it will open to the 2nd respondent to pass orders taking into consideration the facts and
circumstances of the case including the fact that the IGST was admittedly paid only on 13.01.2023. The 2nd respondent shall pass necessary orders
within a period of two months from the date of receipt of a certified copy of this judgment.
Therefore, the writ petition is disposed of accordingly.
