9911796707
TMI Blog2020 (11) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 and 22nd July, 2019 issued by respondent no.2 are set aside - the matter is remanded back to the Original Adjudicating Authority i.e. Assistant Commissioner, who in turn is directed to decide the same in accordance with law - Petition allowed by way of remand. - W.P. (C) 3917/2020 - - - Dated:- 10-11-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioner Through: Mr. Rajesh Mahna, Advocate with Mr. Ruchir Bhatia, Mr. Mayank Kouts and Mr. Ramanand Roy, Advocates. Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel. J U D G M E N T MANMOHAN, J (Oral): 1. The petition has been heard by way of video conferencing. 2. The petitioner by way of the present wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajesh Mahna, learned counsel for the petitioner states that the refund has been denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices in August and September 2017, while Notification dated 04th June, 2018 read with Circular No.14/2018-Customs dated 04th June, 2018 has notified exports by post Regulations, 2018 w.e.f. 21st June, 2018 which provides for an entry to be presented to proper officer at the Foreign Post Office of clearance. He submits that the said Notification in no manner whatsoever affects supplies to be regarded as zero rated under Section 16 of the IGST Act read with Section 54(3) of the CGST Act. He also states that the admitted position is that exports had taken place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund or discharge of LUT. Those who do not wish to avail this facility or fall in the category of Exempted/Non-Taxable are also permitted to export under the same procedure. , was to make it amply clear that, refund of ITC would also be available, for exports through the postal mode, if otherwise eligible. 6. That, the deponent respectfully submits, the said circular is not intended to be a clarification, much less determination, of the refund issue. The refunds shall be examined with reference to their compliance with the extant provisions, including law and procedures relating to GST Customs. 6. Keeping in view of the aforesaid counter-affidavit, the admitted position is that the Circular No.14/2018-Customs dated 04th June, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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