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TMI Blog2020 (1) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-GST dated 18.11.2019 it is clarified that certain supplies of goods have been notified as deemed exports vide notification No 48/2017-Central Tax dated 18.10.2017 under Section 147 of the CGST Act. Further, the third proviso to rule 89(1) of the CGST Rules allows either the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. In case such refund is sought by the supplier of deemed export supplies, the documentary evidences as specified in notification No 49/2017-Central Tax dated 18.10.2017 are also required to be furnished which includes an undertaking that the recipient of deemed export supplies shall not claim the refund in respect of such supplies and shall not avail any input tax credit on such supplies. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking shall have to be furnished by him stating that refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and that he has not availed input tax credit on such invoices. The procedure regarding procurement of supplies of goods from DTA by Export Oriented Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 CGST/JP/28/X/18 JPR/DIV-A/ FINAL/140 Dated 06.08.2018 The refund of ₹ 1,96,12,753/- was filed manually in respect of unutilized ITC accumulated during August, 2017 on account of export of goods services without payment of Integrated tax which was rejected. 3 CGST/JP/36/Xl/18 JPR/DIV-A/ FINAL/255 Dated 26.10.2018 The refund of ₹ 63,73,950/- was filed manually in respect of unutilized ITC accumulated during Sept, 2017 on account of export of goods services without payment of Integrated tax which was rejected. 2. BRIEF FACTS OF THE CASE : 2.1 The appellant having GSTIN No.08AADCS9493H1ZS is a 100% Export Oriented Unit (hereinafter referred to as the appellant) are engaged in manufacture and export of metal casting and injection molded products and accessories has filed applications for refund claim in respect of unutilized ITC accumulated on account of export of goods services without payment of integrated tax under Section 16 (3) (a) of the Integrated Goods Service Tax Act, 2017 (hereinafter referred to it as the IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contested the impugned orders mainly on the following grounds which are summarized as under:- 4.1 It is submitted that the Appellant had not claimed refund of accumulated ITC in respect of other inputs or input servicers used in making zero rated supply of goods under the provision of Rule 89(4A) or 89 (4B) or both for the relevant period. The same can also be seen from the details as available on the common portal Moreover. the Appellant had also submitted an undertaking that no refund of ITC has been claimed by the Appellant earlier in any manner whatsoever in relation to the invoices which have been submitted in the instant refund application. 4.2 Had the refund claim been filed under the any other provisions of the Act, 2017, the corresponding amount of ITC would have been reduced from the Electronic Credit Ledger for the said months. 4.3 The adjudicating authority has alleged that as per Rule 89(4A) of the Rules, 2017, the information in respect of the Notification No.48/2017-Central Tax dated 18 th October 2017 is necessary to be obtained and the same is not furnished. The appellant submitted the detailed extract of Rule 89(4A) of CGST Rules, 2017 In the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods to be procured. as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to- (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer b. The registered supplier thereafter will supply goods under tax invoice to the recipient EOU /EHTP/STP/BTP unit c. On receipt of such supplies, the EOU/ EHTP/STP/BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to- (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. d. The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU/EHTP/STP/BTP unit. e. The recipient EOU/EHTP/STP/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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in notification No 49/2017-Central Tax dated 18.10.2017 are also required to be furnished which includes an undertaking that the recipient of deemed export supplies shall not claim the refund in respect of such supplies and shall not avail any input tax credit on such supplies. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking shall have to be furnished by him stating that refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and that he has not availed input tax credit on such invoices. The recipient shall also be required to declare that the supplier has not claimed refund with respect to the said supplies. 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 being a 100% EOU was required to follow the procedure laid down in Circular 14/14/2017-GST dated 06.11 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02 electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee: Provided that in the case of de-merger the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme. Explanation- For the purpose of this sub-rule it is hereby clarified that the value of assets means the value of the entire assets of the business, whether or not input tax credit has been availed thereon]. (2) The transferor shall also submit a copy of a certificate issued by a practicing chartered accountant or cost accountant certifying that the sale, merger, de-merger, amalgamation, 'ease or transfer of business has been done with a specific provision for the transfer of liabilities. (3) The transferee shall, on the common portal, accept the details so furnished by the transferor and, upon such acceptance, the unutilized credit specified in FORM GST ITC-02 shall be credited to his electronic credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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