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TMI Blog2020 (11) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 writ petition challenges the order dated 01st June, 2020 passed by the Appellate Authority whereby the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T refund or discharge of LUT" and same come into force on 21st June 2018. The said circular as made it clear that the facility of IGST Refund or discharge of LUT in case of export made through FPO will not be effective retrospectively. However, the subject refund claims pertained to the period August, 2017 and September, 2017 and hence the supplies made by the appellant during these periods are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and confirmation from Foreign Post Office was available. He points out that under the old VAT regime, the petitioner had been given refunds. 4. Learned counsel for the petitioner lastly contends that the new procedure for filing postal bill of exports doesn't take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity (ICAN-lite) provided by DG (Systems) and it was issued with the objective and purposes of prescribing customs compliances for the exports done under postal mode and not to clarify on the eligibility or otherwise of refunds on such exports. The subject sentence in the circular cited by the adjudicating authorities, "Any IEC holder exporting goods through the FPO, will be eligible for zero ratin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. 7. Consequently, the impugned orders dated 01st June, 2020 passed by respondent no.3 as well as the orders dated 11th March, 2019 and 22nd July, 2019 issued by respondent no.2 are set aside and the matter is remanded back to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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