2026-VIL-97-GSTAT-TVP
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SGST Tribunal

GST - Refund of IGST on Exports, Refund of excess tax paid – Clerical Errors in GST Returns - Appellant exported goods on payment of IGST and filed shipping bills and export invoices correctly with Customs. However, while filing GSTR-3B returns, appellant wrongly reported the export turnover and corresponding IGST in the column intended for domestic supplies instead of the column for zero-rated exports. Due to reporting error and resulting mismatch between shipping bill, GSTR-1 and GSTR-3B, the Customs automated refund system did not process the refund. Subsequently, the Appellant paid the entire IGST amount again in a later return with correct entries in the appropriate column, which resulted in receiving the refund through Customs automated process - Appellant filed refund claim for the original IGST payment made during the earlier period. The Respondent rejected the refund applications on grounds of discrepancies in returns and claiming that the Appellant had already received the refund - Whether refund of excess IGST paid on export of goods can be denied on grounds of clerical errors in filing GSTR-3B returns when the export supplies were correctly reported in GSTR-1 returns and the amount was paid twice resulting in excess payment – HELD - Both the Assistant Commissioner, as well as the Commissioner (Appeals) did not make any efforts to understand which amount is claimed as refund and which amount was refunded through automated system of Customs - The First Appellate authority mechanically rejected the appeals without going into the details of the GST Returns. It is clear on record, that the appellant has paid IGST once in the respective months of November-2018, December-2018, and February-2019, and once again in the month of August-2019 - Since IGST was paid twice with the second payment being refunded through Customs, the original payment stands as excess paid amount. Tax cannot be collected without authority of law and therefore excess paid amount is liable to be returned to appellant. A clerical mistake of making correct entries at wrong places, subsequently explained in reconciliation statements, is a minor procedural infraction and does not warrant denial of refund - Retaining excess payment of tax is hit by Article 265 of the Constitution. The principle of restitution and unjust enrichment mandates that revenue cannot retain amounts deposited twice when taxpayer has not erred in substance - The impugned order of first appellate authority quashed and set aside – The assessee appeal is allowed
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