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M/S. SPIROTECH HEAT EXCHANGERS PVT. LTD. vs. UNION OF INDIA
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA

Pet. Counsel

Shweta Jain

Res. Counsel

Vijay Joshi

Sonu Bhatnagar

Vaibhav Joshi

Petitioner / Applicant	M/S. SPIROTECH HEAT EXCHANGERS PVT. LTD.
Respondent	UNION OF INDIA
Court	Delhi High Court
State	Delhi
Date	Oct 7, 2020
Order No.	W.P. (C) 5705/2020
Citation	2020(10) TAXREPLY 3412
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ORDER
1. The petition has been heard by way of video conferencing. 2. On 01st September, 2020 this Court had passed the following order:- “The petition has been heard by way of video conferencing. Present writ petition has been filed seeking refund of outstanding IGST amount of ₹ 7,61,176/- paid on the shipping bill dated 24th March, 2018 either manually through RTGS or cheque. Learned counsel for the petitioner states that petitioner had discharged IGST liability of ₹ 21,31,292/- in respect of export of goods out of India as is reflected in the export invoice as well as their GST returns. She, however, points out that the amount of IGST in the shipping bill was erroneously mentioned as ₹ 13,70,116/-. She states that upon realizing the error in the shipping bill, the petitioner in accordance with Section 149 of the Customs Act, 1962, submitted an application requesting for an amendment to the said shipping bill to the Assistant Commissioner (Export Processing) ....