GSTAT says Clerical GST Errors Cannot Defeat a Legitimate Refund

Associated Cashews exported cashew kernels on payment of IGST but inadvertently reported the export turnover under the wrong table in GSTR-3B. The resulting mismatch prevented automatic processing of the refund. The exporter paid the same IGST again, obtained the refund against the second payment, and sought a refund of the original payment. The Tribunal found that the two payments and the subsequent refund had not been properly distinguished by the authorities.