Custom
TRT-2025-
New Delhi High Court
Date:-23-08-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 23 August 2022
Facts –
- The Petitioner, M/S. AGRAWAL METAL WORKS PVT. LTD., filed a writ petition because even though the order dated 24.01.2020 has been passed for processing the Merchandise Exports From India Scheme (‘MEIS’) benefits claimed by the petitioner, there is no movement in the matter.
- The petitioner filed IGST refund against the shipping bills, which forms part of the order dated 24.01.2020, has been received from respondent, what remains is the MEIS benefits against some of the shipping bills (11 out of 12 shipping bills, based on the very same exports, IGST refund has been provided to the petitioner.
- Therefore, undoubtedly, before granting IGST refund, respondent Customs would have verified all facets of the export consignments against which IGST refund was claimed, including the facet concerning receipts of export proceeds.
- However, since the verification takes place electronically, DGFT has expressed difficulties in validating the transactions for the purpose of processing the request of the petitioner for grant of MEIS benefits. The electronic system has been in place since 2015.
- The National Informatics System (NIC) may have a role to play in finding a solution to the problem if the electronic route is to be taken recourse to for validating/ verifying the subject transactions.
- Accordingly, in the impugned order the concerned member, CBIC was directed to convene a meeting with the Chairperson of NIC and the Director General, DGFT, to find a solution to the problem.
Issue –
- Whether MEIS scrips can be issued manually?
Order –
- The Court observed that in the meeting it was agreed to present the case before the Hon’ble Delhi High Court that the best possible solution that can be readily implemented is that DGFT will issue manual MEIS scrip in this case and the same would be honored by the ICD-Tughlakabad Customs without insisting on electronic transmission of the same.
- Therefore, the court relying on the minutes of the meeting and held that DGFT will act with due expedition and issue MEIS scrips manually.
- This exercise will be completed no later than three weeks from the date of receipt of the copy of this order
- Petition disposed off.
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