Denial of Refund claim

Authority – High Court
Company Name – EVERTIME OVERSEAS PRIVATE LIMITED
Name –EVERTIME OVERSEAS PRIVATE LIMITED Vs UNION OF INDIA AND ORS.
Nature of business –Other wholesale

Fact of the Case – 

>>Petitioner-assessee filed application for refund claim in respect of goods that had been supplied stating that it was entitled to claim refund under sub-section 3(b) of section 16 of the IGST Act, 2017

>>Refund claim was not processed by respondent on ground that investigation was pending against petitioner.

>>Assessee filed writ petition seeking release of the outstanding amount of drawback and IGST refund.

Conclusion – 

>>The action on the part of the department refusing to process the refund on the ground that the investigation is pending is untenable.

>>It will be appropriate if claim for refund is processed by department in accordance with law.

>>There is no order or decision on record on application claiming refund.

>>In this view of matter, it will be appropriate to direct respondent to process application filed by petitioner for refund and pass a reasoned order upon hearing petitioner.

>>Claim for refund be decided as expeditiously as possible on its own merits.

>>The writ petition is disposed of.