9911796707
TMI Blog2022 (5) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax/duty paid on exports has been long recognized under the provisions of the Central Excise Act, 1944 r/w Central Excise Rules, 1944 and later under the provisions of the Central Excise Rules, 2002. These Rules have been incorporated under the GST regimes, except that under the GST regime, most of the proceedings are system driven as has been stated by the learned Senior Standing Counsel for the respondent. The export incentives have been given to encourage exports, so that there is inward remittance of foreign currency. The procedure prescribed under the aforesaid Rules is not intended to defeat such legitimate export incentives, if indeed on facts there is export on payment of integrated tax under the provisions of IGST Act, 2017 r/w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2017. 3.The learned counsel for the petitioner submits that the outward supplies ie., exports would have qualified as a zero rated supply and therefore, the petitioner should have filled the details in Form GSTR-3B in column 3.1 (b). Instead, the petitioner by mistake has given the details of the export as outward taxable supply (other than zero rated, nil rated and exempted). 4.The learned counsel for the petitioner further submits that similar mistake was made by the petitioner for all the three months, as a result of which though the petitioner has exported goods on payment of tax, the refund of integrated tax on exports under the provisions of the CGST Act, 2017 and IGST Act, 2017 has been denied to the petitioner. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is clarified that for the tax periods commencing from 01.07.2017 to 31.03.2018, such registered persons shall be allowed to file the refund application in FORM GST RFD-01A on the common portal subject to the condition that the amount of refund of integrated tax/cess claimed shall not be more than the aggregate amount of integrated tax/cess mentioned in the Table under columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period. 5.The learned counsel for the petitioner submits that though the said circular has been issued in the context of supplies made to the SEZ and the supplies by SEZ, the clarification made therein would apply even for direct exports by a Unit in the domestic tariff area, like the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms or by the proper officer of the customs only on receiving the details from the GSTN portal and since no data was transmitted from the GST common portal, the question of sanctioning refund under Rule 96 of CGST Rules, 2017 was neither permissible nor practically possible. 9.I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 10.The refund of tax/duty paid on exports has been long recognized under the provisions of the Central Excise Act, 1944 r/w Central Excise Rules, 1944 and later under the provisions of the Central Excise Rules, 2002. These Rules have been incorporated under the GST regimes, except that under the GST regime, most of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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