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TMI Blog2021 (10) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... e supplies are zero-rated insofar as the recipient is a SEZ, an entity not liable to tax in regard to the supplies made to it for development or export. (iii) Thus admittedly, the only component of tax that ought to have been levied in this case was IGST, despite which, the suppliers had mulcted the supplies with SGST and CGST also. (iv) Despite the petitioner not being liable to the payment of taxes, the invoices have been settled in full and tax has been paid on all the zero rated supplies. 3. On the basis of the aforesaid admitted facts, the petitioner filed applications for refund of the taxes erroneously remitted on various dates. The applications were deficient in some respects and deficiency memos were issued. Pursuant to correction of the deficiencies, the applications were taken on file on 11.10.2019. 4. A show cause notice was issued on 31.10.2019, where the locus of the petitioner to claim the refund was questioned, the respondent being of the view that the petitioner was not entitled to the refund on various grounds, including that, as per Section 54 of the CGST Rules, only a supplier of services would be entitled to claim refund and not the SEZ itself. 5. A repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue to examine and determine the eligibility of any other entity to such refund. It is for this reason that the provisions of Section 54 (4) casts an onerous burden upon the applicant to provide all documentary evidence along with the application seeking refund. In the present case there is no allegation or material placed on record by the revenue to the effect that the supplier has also made a claim for refund of the tax paid. There is, thus, no double claim that has been made in the instant case. 10. Heard both learned counsel. Rule 89 of the CGST Rules coming under Chapter X thereof provides for application to be filed seeking refunds of tax penalty, interest, fee or any other amount. Rule 89 (6) states that the credit available in the electronic cash or credit ledger shall be utilized towards payment of tax and the balance shall be refunded in accordance with the provisions of Section 54. Rule 89 of the CGST Rules reads thus: REFUND 89. Application for refund of tax, interest, penalty, fees or any other amount.-(1)Any person, except the persons covered under notification issued under section 55,claiming refund of any tax, interest, penalty, fees or any other amount p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person: ........ Explanation.-For the purposes of this section,-- (1) "refund" includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilized input tax credit as provided under sub-section (3). (2) "relevant date" means- (a) in the case of goods exported out of India where a refund of tax paid is available in respect of goods themselves or, as the case may be, the inputs or input services used in such goods,-- (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier; or (iii) if the goods are exported by post, the date of dispatch of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 unutilised 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. 13. The statutory scheme for refund under the CGST and SGST Acts, permits any entity to seek a refund of taxes or other amounts paid under the provisions of the Act, subject to satisfaction that is it so entitled, and that there is no double claim as against the same amount. Ordinarily, though zero rated supplies are not subject to the levy of taxes, the petitioner, in this case has remitted the same as raised in the invoice, albeit erroneously. 14. The provisions of Section 54 of the CGST Act, providing for a refund, apply to any person who claims such refund and who makes an application for the grant of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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