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TMI Blog2023 (8) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 October 2022 of the Additional Commissioner, CGST Central Excise (Appeals) having taken place, is not in dispute. When the entire fact finding exercise was subjected to the scrutiny in an appeal resulting in the appeal being allowed, then it is difficult to accept the contention as urged on behalf of the respondents that the Assistant Commissioner, who has had no authority and jurisdiction to re-visit the concluded findings of fact and the conclusions as derived by the Additional Commissioner of Appeals. The only remedy for the department and as rightly asserted in the reply affidavit filed on behalf of respondent Nos. 1, 3 and 4 if at all was to seek review. If the department was of the opinion that the order passed by the Additional Commissioner needs to be challenged, the same was required to be assailed in the appropriate proceedings as set out in paragraph 11 of the reply affidavit. Thus, from the position as taken by respondent Nos. 1, 3 and 4, certainly it was not open to the Assistant Commissioner to pass the impugned order which amounted to sitting in appeal over the order passed by the Additional Commissioner of Appeals. On this ground, the impugned order is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is engaged inter alia in providing engineering consulting services to its group entities located outside India. During the relevant period, the petitioner exported consulting services to its group entities outside India, without payment of GST thereon. Consequently, the petitioner became eligible to claim refund of the ITC availed on the inputs and input services utilized for the export of the said services. To such effect an application came to be made on 31 December 2021. On 1 February 2022, a show cause notice was issued to the petitioner raising an objection to the petitioner s claim, inter alia on the ground of non-disclosure of invoice details, etc. The petitioner replied to the said show cause notice by its reply dated 14 February 2022. By an order dated 22 February 2022 passed in Form GST RFD-06, the refund claim as made by the petitioner was rejected, against which an appeal was filed by the petitioner before respondent No. 2. By an order dated 11 October 2022, the appeal filed by the petitioner was allowed inter alia holding that the letters issued by the HSBC were sufficient proof of correlation of the invoice number/date with the relevant Bank Realisation Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India 2022(64) G.S.T.L. 54 (Bom.) whereby in similar circumstances the Division Bench had set aside the orders passed by the Assistant Commissioner and had directed the Assistant Commissioner to comply with the orders in appeal within the time bound period. 6. On the other hand Mr. Mishra, learned Counsel for the Revenue has drawn our attention to the reply affidavit filed on behalf of the respondents to contend that a decision has been taken to seek a review of the orders passed by the Appellate Authority dated 11 October 2022 in appropriate proceedings. In such context he would refer to the averments as made in paragraph 11 of the reply affidavit. He submits that Section 112(3) of the Central Goods and Services Tax, 2017 provides for review of any order passed by the Appellate Authority which can be examined by the Commissioner for the purpose of satisfying himself as to the legality, or propriety of the said order and accordingly, may direct any officer subordinate to him to apply to the Appellate Tribunal for setting aside such orders. It is stated that in the present case the order passed by the Appellate Authority has been considered to be applied for a review by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e number and date, FIRC number and date foreign currency realisation thereof in USD/INR with exchange rate. The above details produced by the appellant before me is examined found that there are FIRCs for single and multiple GSTINs; and in the case of multiple GSTINs the bank has given GSTIN wise details of invoice number, foreign currency realisation etc. As regard the case of Maharashtra GSTN is concerned, from the HSBC Bank s above statement copy of the export receipt register for April-October, 2020, I find that the appellant could establish the correlation of the of invoices number/date with the relevant Bank Realisation Certificates or FIRCs on account of export of services. 9. Accordingly, the Appellate Authority allowing the petitioner s appeal, passed the following order:- 7. In view of the above discussions and findings, I set aside the impugned order passed by the adjudicating authority; and allow the refund of Rs. 11,69,07,326/- (Rs. 4,32,62,920/- IGST plus Rs. 2,98,74,868/- CGST plus Rs. 4,37,69,538/- SGST) to the appellant. ORDER 8. Held accordingly. Hence, the appeal is allowed. 10. In our opinion, when the entire fact finding exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Corporation Ltd. 1991(55) E.L.T. 433 (S.C.) the Supreme had directed the department to adhere to the judicial discipline and give effect to the orders of higher appellate authorities which are binding on them. The relevant observations of the Supreme Court are required to be noted which read thus:- 6. .. .. .. .. .. .. The High Court has, in our view, rightly criticised this conduct of the Assistant Collectors and the harassment to the assessee caused by the failure of these officers to give effect to the orders of authorities higher to them in the appellate hierarchy. It cannot be too vehemently emphasised that it is of utmost importance that, in disposing of the quasi-judicial issues before them, revenue officers are bound by the decisions of the appellate authorities. The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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