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TMI Blog2022 (11) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the categorization of the services pointing out that the petitioner's entitlement fails since it was made only under the residuary category. This is the sole ground upon which the claim has been rejected. A counter has been filed by the respondent. Nowhere in the counter nor in the course of the oral arguments, does Ms.Lydia, learned standing counsel dispute the entitlement of the petitioner to the refund. In fact, she would fairly accede to the position that the error is bonafide and reiterate that the petitioner is, in fact, entitled to the refund of ITC seeing as the export was not liable to tax. The officer shall issue the refund within a period of eight (8) weeks from today after satisfying himself in regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n short 'CGST') read with Section 16(3) of the Integrated Goods and Service Tax Act, 2017 (in short 'IGST'). 4.A notice of deficiency had been issued on 05.09.2019 wherein the officer points out the error that had crept in to the filing of the refund application. To be noted that, a refund application requires the assessee to stipulate the grounds on which the refund was claimed and the grounds in column 7 are as follows: 7. Grounds of Refund Claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services - with payment of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 3. Appeal 4. Any other order (specify) (i) Tax paid on an intra-state supply which is subsequently held to be inter-state supply and vice versa (change of POS) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhs to Rs.11.63 lakhs. This was followed by an exchange of communications and show cause notices primarily on the same issues as discussed in the preceding paragraphs. 9.An order of rejection came to be passed by the officer wherein the petitioner's response with regard to the quantum of ITC appears to have been accepted though he does not say so in as many words. In conclusion, he reiterates the objection raised by him in regard to the categorization of the services pointing out that the petitioner's entitlement fails since it was made only under the residuary category. This is the sole ground upon which the claim has been rejected. 10. A counter has been filed by the respondent. Nowhere in the counter nor in the course of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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