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TMI Blog2022 (10) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... The total case of the respondents is thus that since the physical submission of the application along with documents was on 17.10.2019, it was beyond the period of two years and therefore time barred, counted from the relevant date. It is not in dispute that the petitioners filed their refund application in the common portal on 28.12.2018 and ARN was generated. Until the application with documents were physically submitted on 17.10.2019, the respondents did not do anything on the application, which was filed as per the mechanism adopted by the respondents, on 28.12.2018. It is not in dispute that the refund claim of the petitioner otherwise satisfied all requirements of Section 54 of the CGST Act and the attendant Rules and the petitioner was eligible to seek refund. The refund claim was however considered as time barred stating that the application was liable to be treated to have been filed on 17.10.2019 and not on 28.12.2018. It has to be held that the date of filing of the application by the petitioner on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of the CGST Act and Rule 89 of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner was zero-rated supply within the purview of Section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as IGST Act ). As per the said provision, supply of goods or services to Special Economic Zone developer or to the unit within SEZ is treated zero-rated supply. The zero-rated supplies are not subjected to payment of IGST, for, section 16 provides mechanism to clear the goods for zero-rated supply either under bond or Letter of Undertaking. Sub-section(3) of Section 16 of IGST Act, shall be admissible if the goods are supplied on payment of IGST under Section 54 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ). 3.2 For the supplies of finished goods during the period from August 2017 to October 2017, raising invoices, the petitioners claimed refund claim under Section 54 of the CGST Act. The application was filed on 28.12.2018 on common portal under Rule 89(1) of the Central Goods Services Tax Rules, 2017 (hereinafter referred to as CGST Rules ). Upon filing the refund claim for the amount of Rs. 3,48,497/- in FORM GST RFD-01 by the petitioner, for the aforesaid period, the ARN acknowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said circular. The printout of the application along with relevant documents was submitted by the petitioner to the office of respondents on 17.10.2019. 4.1 According to the respondents, the submission of the printout of the application was after expiry of due date in terms of Explanation (2) of Section 54 of the CGST Act. Therefore, the refund claim of the petitioner was partially rejected and the re-credit was not given as claimed. Provisions of Section 54 read with relevant rules were highlighted and relied on by the respondents to justify the rejection of the refund claim as time barred. 4.2 Respondents stated, which is the crux of their stand, is revealed from the following, ....petitioner pleaded that the refund claim was filed on 28.12.2018 is factually and legally incorrect in view of what is stated hereinabove. The petitioner in the instant case filed the refund application in FORM GST RFD 01Z through ARNAA2410719070903X date 28.12.2018 on the common portal, but submitted print out of the FORM GST RFD 01A along with the necessary documents in this office on 17th October, 2019. The clause 2.3 of the circular supra clearly stipulates that the print out of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 49, may claim such refund in such from and manner as may be prescribed. Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of subsection (6) of section 49, may claim such refund in such from and manner as may be prescribed. (2) A specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of two years from the last day of the quarter in which such supply was received. (3) Subject to the provisions of sub-section(10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than-- (i) zero rated supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prescribed. (9) Notwithstanding anything to the contrary-contained... (10) Where any refund is due to a registered person.... (a) .... (b) .... (11) ..... (12) ..... (13) ..... (14) Notwithstanding anything contained in this section, no refund under sub-section (5) or subsection (6) shall be paid to an applicant, if the amount is less than one thousand rupees. 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 unutilised input tax credit as provided under subsection (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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of invoices, where payment of the services had been received in advance prior to the date of issue of the invoice, is treated as relevant date. 5.1.2 Explanation (ba) was inserted by Finance Act, 2022 as under: in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone Unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the date for furnishing of return under Section 39 in respect of such supplies. 5.2 Rule 89(3) of the CGST Rules stipulates, (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant by an amount equal to the refund so claimed. 5.3 Rule 93 of the CGST Rules provides that for credit of the amount of rejected refund claim. The said Rule reads as under, Rule 93 - Credit of the amount of rejected refund claim (1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Special Economic Zone unit or in case of zero-rated supply of services (that is, except the cases covered in paragraph 2.2 above and para 2.4 below) is required to be filed in FORM GST RFD01A (as notified in the CGST Rules vide notification No. 55/2017 Central Tax dated 15.11.2017) by the supplier on the common portal and a print out of the said form shall be submitted before the jurisdictional proper officer along with all necessary documentary evidences as applicable (as per the details in statement 2 or 4 of Annexure to FORM GST RFD 01), within the time stipulated for filing of such refund under the CGST Act. 5.8 What is provided in the circular is that the refund claim application in FORM GST RFD-01A as per Rules is required to be filed by supplier on the common portal and the printout of the said form shall be submitted to the jurisdictional officer with the necessary documents. Now the petitioner has filed the application on the common portal within time, but the documents to be physically furnished along with the application was physically submitted on 17.10.2019. It is on this count that the claim of the petitioner is treated beyond limitation. 5.9 The Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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