9911796707
TMI Blog2023 (4) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed that on examination of the critical issue viz., whether the e- BRCs relied upon by the petitioner relates to the Bengaluru unit, the petitioner is permitted refund. The impugned order dated 15.11.2022 rejecting refund must yield, and the proceedings restored to the second respondent to consider the same subject to the outcome of the proceedings that are commenced with issuance of the impugned Show Cause Notice dated 14.09.2022. The second respondent, in the peculiarities of this case, and the grounds urged, must be called upon to decide on the continuation of the proceedings in the light of the petitioner s specific defense that the assumption that these e-BRCs could be used for refund across the other ports in the country wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned standing counsel for the respondents, are heard for final disposal of this petition. 2. It is undisputed that the petitioner s applications for refund for the period between [i] January 2020 and March 2020 and [ii] April 2020 and June 2020 are allowed, and the petitioner has also received refund. However, the impugned Show Cause Notice dated 14.09.2022 under Section 74 of the CGST Act is issued recording the following reasons: Above said order was reviewed, and reviewing authority mentioned that the refund has been sanctioned on the basis of e- BRCs/FIRCs furnished by the claimant, addressed to their corporate office in Kolkata. It is not understandable as to how the same have been correlated with exports from Bangalore uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gues that this would be incongruous given the fact that e-BRCs are issued for specific invoices on submission of declaration as contemplated under the Foreign Exchange Management [Export of Goods and Services] Regulations 2015, and given the elaborate and defined procedure, e-BRCs are specific to certain transactions and they cannot be used for multiple refunds. 5. Sri Chidanand Urs B.G. next emphasizes that the petitioner is engaged in the business of software services and exports would therefore not be across other ports of the country as alleged in the show cause notice, and these circumstances affect the very jurisdiction to issue the impugned show cause notice. As regards Annexure - E, the order of rejecting refund for the subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner cannot be relegated to avail statutory remedy when it is undisputed that on examination of the critical issue viz., whether the e- BRCs relied upon by the petitioner relates to the Bengaluru unit, the petitioner is permitted refund. The impugned order dated 15.11.2022 rejecting refund must yield, and the proceedings restored to the second respondent to consider the same subject to the outcome of the proceedings that are commenced with issuance of the impugned Show Cause Notice dated 14.09.2022. 9. The second respondent, in the peculiarities of this case, and the grounds urged, must be called upon to decide on the continuation of the proceedings in the light of the petitioner s specific defense that the assumption that these e-BRCs co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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