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TMI Blog2022 (4) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 16(3) of Integrated Goods and Services Tax Act, 2017 r/w Section 54 of the Central Goods and Services Tax Act, 2017 and Rules 89 and 96 of Central Goods and Services Tax Rules, 2017 cannot be denied, merely because the petitioner has claimed duty drawback under the provisions of Customs and Central Excise Duties and Service Tax Drawback Rules, 2017. It does not mean that the petitioner is not entitled to refund under Section 16(3) of the Integrated Goods and Services Tax Act, 2017 r/w Section 54 of the Central Goods and Services Tax Act, 2017 and Rules 89 and 96 of Central Goods and Services Tax Rules, 2017. Paragraph No.2.5 of Circular No.37/2018-Cus, dated 09.10.2018 cannot be pressed to deny legitimate export incentive as same is not sanctioned under law. Only higher rate of drawback cannot be claimed exports covered by shipping bills, where for such exports, the refund of IGST is claimed if two rates are then. IGST refund is completely system driven and processed in the system and manual intervention by the Departmental Officers to rectify the same is also not possible. However, that would apply only where higher rate of duty drawback is claimed. The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,06,358.00 8774535 20/09/2017 NA 8483A 2% 2% 6,04,650.00 8774537 20/09/2017 NA 8413A 2% 2% 87,698.00 18,18,584.00 4. The petitioner had exported consignments of goods classifiable under Customs Heading No.8483-40-00 of the Customs Tariff Act 1975 and claimed duty drawback under Section 75 of the Customs Act, 1962. Additionally, the petitioner claimed refund of input tax credit availed on the input and input services used in the export goods. 5. It is the case of the petitioner that the exports effected by the petitioner are zero rated supply within the meaning of Section 16 of the Integrated Goods and Services Tax Act, 2017 and therefore, the petitioner is entitled to refund of unutilized input tax credit under Section 16(3)(a) of the Integrated Goods and Services Tax Act, 2017. 6. Since on the same export, the petitioner has claimed duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that no input tax credit of the central goods and services tax or of the integrated goods and services tax has been and shall be availed on the export product or on any of the inputs or input services used in the manufacture of the export product , or (ii) if the goods are exported on payment of integrated goods and services tax, the exporter shall declare that no refund of integrated goods and services tax paid on export product shall be claimed; (b) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that the exporter has not carried forward and shall not carry forward the amount of Cenvat credit on the export product or on the inputs or input services used in the manufacture of the export product, under the Central Goods and Services Tax Act, 2017 (12 of 2017). 12. Refund of the input tax credit under Section 16(3) of Integrated Goods and Services Tax Act, 2017 r/w Section 54 of the Central Goods and Services Tax Act, 2017 and Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e total drawback (Customs, Central Excise and Service Tax component put together) allowable and those appearing in columns (6) and (7) refer to the drawback allowable under the Customs component. The difference in rates between the columns (4) and (6) refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in the columns (4) and (6), it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not. 17. Therefore, there is no merit in the stand of the respondents that the petitioner is not entitled for the relief. Paragraph No.2.5 of the Circular No.37/2018-Cus., dated 09.10.2018 reads as under:- 2.5. By declaring drawback serial number suffixed with A or C and by making above stated declarations, the exporters consciously relinquished their IGST/ITC claims. 18. SB 000 Error Code in terms of Para 4(i)(c) of Guide on IGST Refunds in ICES issued by Directorate General of Systems, CBIC reads as under:- Para 4-Discussion on Error Codes: (I) SB 000: Successfully validated This response comes when all the decided parameters like ..... X X X X Extracts X X X X X X X X Extracts X X X X
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