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NO TRANSMISSION OF DATA FROM GSTN TO ICEGATE, NOT VALID REASON TO WITHHOLD EXPORT CASE REFUND

The Hon’ble Court directing the respondents to refund within a period of four weeks the IGST of Rs.22,92,587/- with interest thereon at the statutory rate of interest in accordance with the provisions of section 54 of the CGST Act, 2017 r/w section 16 of the IGST Act, 2017, irrespective of whether the relevant data has been transmitted from GSTN to ICEGATE.”


Respondent shall within 4 weeks ensure that the refund of Rs.22,92,587/- is paid to petitioner together with interest thereon @ 9% p.a. from the filing date of the petition i.e., 28/4/2021 together with costs in the sum of Rs.25,000/-.


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