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TMI Blog2020 (1) TMI 1280X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, August, 2017, September, 2017 and October, 2017. HELD THAT:- The circular prescribes the procedure and the, conditions which are to be complied with to get the benefit of deemed export under Section 147 of the GST Act, 2017 which is not the matter involved in the instant matter - Further. vide Para-41 of Circular No.125/44/2019-GST dated 18.11.2019 it is also clarified that the procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/Bio- Technology Parks (BTP) Unit under deemed export as laid down in Circular No.14/14/2017- GST dated 06.11.2017 needs to be complied with. Thus, the appellant was required to fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 3,23,378/- was filed in respect of ITC accumulated during Aug, 2017 on account of export of goods services without payment of Integrated tax which was rejected.. 3. CGST/JP/34/X/18 CGST DIV-F/148/2018 dated 24.07.2018 The refund of ₹ 8,37,2071- was filed in respect of ITC accumulated during Sept, 2017 on account of export of goods services without payment of Integrated tax which was rejected.. 4. CGST/JP/35/X/18 CGST DIV-F/149/2018 dated 24.07.2018 The refund of ₹ 4,10,212/- was filed in respect of ITC accumulated during Oct, 2017 on account of export of goods se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has contested the impugned orders mainly on the following grounds which are summarized as under:- 4.1 The adjudicating authority has denied the refund application on the basis of sole ground that the conditions of Circular No. 14/2017 were not complied with. The Circular which was taken as the sole base of rejection of the refund applications, is not applicable on them being an Export Oriented Unit(EOU) and they procured the goods from Domestic Tariff Area (hereinafter DTA) from registered dealers after payment of applicable taxes at normal rate. The Circular prescribes the procedure and the conditions which are to be complied with to get the benefit of deemed export under Section 147 of the GST Act, 2017 which is not the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of such supplies, which was also to be submitted manually and the appellant had not submit the same with the refund claim. The appellant has contested that the Circular which was taken as the sole base of rejection of the refund application, is not applicable on them being the appellant an EOU and they procured goods from Domestic Tariff Area from the registered dealers after payment of applicable taxes at normal rate. The circular prescribes the procedure and the, conditions which are to be complied with to get the benefit of deemed export under Section 147 of the GST Act, 2017 which is not the matter involved in the instant matter. 6. Rule 89 of the CGST Rules, 2017 (hereinafter referred to as 'the Rules ) as amended vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to EOU/EHTP/STP/BTP unit. (v) The recipient EOU/ENTPISTP/BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in Form-B (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit at all times ..... X X X X Extracts X X X X X X X X Extracts X X X X
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