2026-VIL-537-DEL
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SGST High Court Cases

GST – Failure to refund IGST on exports through foreign post offices – Whether the customs authorities are obligated under section 16(3) of the IGST Act, 2017 and Rule 96 of the CGST Rules, 2017 to process and grant refund of IGST paid on goods exported through foreign post offices when regulatory procedures for such refunds were not prescribed during the export period – HELD - While the customs officers appear handicapped due to the absence of prescribed procedures by the CBIC, this administrative failure does not absolve the respondents of their statutory obligation. The statutory mandate clearly entitle registered persons making zero-rated supplies to claim refund of unutilized input tax credit. The respondents in their affidavit have not denied the claim of the petitioners but have merely cited procedural impediments - The CBIC issued the necessary regulations and circulars prescribing the procedure for processing such refunds on 4 June 2018, and thereafter, the responsibility lies with the Department to evolve a mechanism to process pending claims relating to the period before the regulation came into force. The failure of the Board to prescribe procedures during the initial period cannot be used as a ground to deny statutory rights to the petitioners who otherwise comply with all substantive requirements of the law - The matter is adjourned with directions that the standing counsel for Customs shall use his good office to revert with steps taken in processing the refund claim, backed by the assurance given by the Additional Solicitor General to immediately look into and resolve the issue. The failure to comply with the statutory mandate shall result in imposition of costs on the Chairman of the CBIC and the Commissioner of Customs – Ordered accordingly
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