9911796707
TMI Blog2022 (5) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form GSTR-1 regarding the exports made by the petitioner on payment of tax by debiting the input tax credit, a mistake was committed by the petitioner in GSTR-3B under Rule 61(5) of the CGST 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 pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egrated tax/cess) to the amount of integrated tax/cessmentioned under column 3.1(b) of FORM GSTR-3B (zero rated supplies) filed for the corresponding tax period. 4.2 In this regard, 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of details from the GSTN portal. 8.The learned Senior Standing Counsel for the respondent thus submits that refund of IGST can be processed by the designated system of customs 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata directly from the petitioner and from their counterparts in the customs department. If indeed there was an export and a valid debit of tax by the petitioner on the exports made to foreign buyers, the refund shall be granted. The petitioner is also directed to furnish the details to the respondent within a period of 30 days from the date of receipt of a copy of this order. On receipt of the same, the respondent shall consider, verify the same from the counterparts from the customs department and proceed to sanction the refund claim, if the petitioner otherwise is entitled to such refund. It is made clear that procedural infraction shall not come in the legitimate way of grant of refund under the IGST Act, 2017 r/w CGST Act, 2017 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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