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TMI Blog2021 (7) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant having GSTIN No.08ACKPR7320J1Z8 has filed refund claim vide ARN No.AA0810200384525 dated 17.10.2020 under Section 54 (3) (i) of CGST Act, 2017 in respect of supplies to SEZ on payment of IGST . 2.2 On examination of refund claim filed by the appellant the adjudicating authority observed and has issued a show cause notice in Form GST-RFD-08 dated 29.10.2020 was liable to be rejected on account of the following reasons: "The taxpayer filed refund for the period of July 2017 (supplied goods to SEZ unit on 25.07.2017 with payment of tax) on 17.10.2020. In the refund claim they have submitted that they have not shown payment of tax of supply made to SEZ in GSTR 3B of July-2017 and the same has been corrected in GSTR 3B of September-2018. The refund claim appears time bar as the refund has been filed after Two years from the date of supply of the goods to SEZ unit, as per sub-section (1) of Section 54 of CGST Act, 2017. Hence refund claim may be rejected." Further, the adjudicating authority while passing the order has stated that "I hereby reject an amount of INR 0 to M/s Sunil Rastogi having GSTN 08ACKPR7320J1Z8 under sub-section ( ) of section ( ) of the Act/ under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority in its SCN in Form RFD-o8 and no dispute in the same has been alleged by the Id. adjudicating authority either in the SCN or the order. Hence, the same has been accepted by the Id. adjudicating authority also. 5. That it is pertinent to produce the extracts of the law relevant for the present case: SECTION 16. Zero rated supply. - (1) "zero rated supply" means any of the following supplies of goods or services or both, namely :- (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely :- (a) he may supply goods or services or both under bond or Letter of Undertaking; subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilized input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date for furnishing of return under section 39 for the period in which such claim for refund arises;] . (f) in the case where tax is paid provisionally under this Act or the rules made thereunder, the date of adjustment of tax after the final assessment thereof; (g) in the case of a person, other than the supplier, the date of receipt of goods or services or both by such person; and (h) in any other case, the date of payment of tax. That from the combined reading of the above provisions, it is ample clear that supply of goods to SEZ unit is considered as zero-rated supply and the supplier making zero rated supply is eligible to claim refund of the IGST paid on the same within two years from the date of payment of IGST. That it is also paramount here to note that the relevant date for the supplies made to SEZ unit on payment of taxes has been prescribed under the residual part of the explanation that provides for the relevant under different circumstances. That none of the clauses from (a) to (g) covers the SEZ supplies made with payment of IGST. Hence, the. relevant date automatically falls under the residual clause i.e. clause (h) and therefore the relevant in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely :- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilized input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder. Section 54(1) of the Act provides- "CHAPTER XI REFUNDS As per Section 54 of the CGST Act-2017. Refund of tax.- Refund of tax. - (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed : As per Section 54 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD- 01* through the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3* or FORM GSTR-4* or FORM GSTR-7 as the case may be : Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the - (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; ........ ........ 8 Now I am taking up the issue as mentioned above. In respect of issue mentioned at point No.(a) above- the appellant has contended that the tax payable on the SEZ supply remained unpaid in July 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. From above definition it is amply clear that the supply made to SEZ shall be treated as a zero rated supply accordingly, for filing of refund in this case the relevant date would be taken as per clause (a) of explanation 2 (2) of sub section (14) of Section 54 of CGST Act,2017. 10. Further, I also observed from the Tax Invoice No.027/2017-2018 dated 25.07.2017 issued/raised by the supplier i.e. M/s S.R. Enterprises, Jaipur the said goods has been received/supplied on 26.07.2017 in SEZ. As per above legal provisions as discussed above, the relevant date in the instant case for calculating relevant date for filing of refund claim shall be 26.07.2017. therefore, I do not agree with the appellant contention that the relevant date shall be taken from the date of payment of tax i.e. 19.10.2018 as specific provisions for relevant date in case of zero rated supply has been provided in the CGST ACT as discussed supra. 11. In respect of issue mentioned at point No.(b) above- The appellant contended that the adjudicating authority has failed to pass a speaking or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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