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TMI Blog2022 (10) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017-Customs dated 30.06.2017:- Sl.No. Description of Goods Conditions (amount exempt as is in excess of) 1.(c) Under claim for refund of integrated tax paid on export goods. Amount of refund of integrated tax, availed at the time of export 5. Goods other than those falling under Sl.Nos.1,2,3 & 4 Nil 3. GST law was implemented w.e.f 1.7.2017. As the appellant were required to export the jewellery in the first week of July for exhibition purposes, they filed shipping bill, wherein it was mentioned that the jewellery was being taken for 'Export - 2017' International Exhibition to be held at Marina Bay, Singapore Sands, held from 6th to 9th July, 2017. As no sale or transfer of property was involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h amount shall not be exempted. It is further provided in case, the assessee has not availed the refund of IGST, in such case, there is no liability to IGST on re-import. The Customs Authority, on being satisfied with the compliance to the conditions of the said notification, granted out of charge on 15.07.2017. 5. Revenue initiated pre-show cause notice consultation, which was held on 3.6.2019, wherein, the Authorized Representative of the appellant/Shri Dilip Agarwal, Chartered Accountant appeared and explained that they had exported the goods for exhibition purpose and after completion of exhibition, the exported goods were returned back (re-imported) to India. As no sale is involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either they had paid IGST, at the time of export, as it was export to self for exhibition purposes and nor they have applied for refund of IGST as per Rule 96 of the RGST Rules read with Section 7 of RGST Act. There was no involvement of any revenue and hence, the whole exercise is academic. 10. Ld. Authorised Representative for Revenue relies on the impugned order, particularly with reference to para-6, wherein the ld. Commissioner has recorded the findings as follows:- "6. That as per the information available on EDI System, "the status of the IGST amount claimed by the importer has been shown in Column No.10 as Rs.1076919/- and in Column 8 GST Scroll status is shown as 'not ready' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that it is admitted fact that there was error in mentioning in the shipping bill at the time of export, that the same is filed under claim of refund of IGST. The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the appellant nor they had claimed refund for it. These facts are not in dispute. Thus, I hold that the appellant has rightly filed the bill of entry claiming the exemption under Sl.No.5 of the Table to the said notification. I further find that the whole exercise is academic as no Revenue loss has occurred. In this view of the matter, I allow this appeal and set aside the impugned order. The appellant is entitled to consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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