9911796707
TMI Blog2024 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim for zero rated exports does not disentitle the petitioner from claiming a refund for unutilized ITC. Consequently, the first reason for rejection is untenable. Debit entries of the refund claim were not made - HELD THAT:- When the statute provides for a refund subject to fulfillment of conditions, as long as such conditions are fulfilled, a refund claim cannot be rejected on the ground that debit entries were not made. Non submission of supporting documents - HELD THAT:- The petitioner has set out the supporting documents that were taken into account by the refund processing officer. It is possible that ITC may accumulate both in respect of input goods that are not affected by an inverted duty structure and by the purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nverted duty structure, the application was rejected by the impugned deficiency memos. The present writ petitions were filed in the said facts and circumstances. 4. Learned counsel for the petitioner invited my attention to the impugned deficiency memos and pointed out that two reasons are specified therein. As regards the first reason, she submits that refund was claimed and received only in respect of export sales. She contends that the receipt of refund in respect of zero rated exports does not disentitle the petitioner to claim refund under Section 54 of the GST Act in respect of unutilized ITC. As regards the second reason mentioned therein, she submits that debit entries for the claims could not be made until authorization in such reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re fulfilled, a refund claim cannot be rejected on the ground that debit entries were not made. 7. The last reason mentioned in the deficiency memos related to non submission of supporting documents. In paragraph 10 of the affidavit, the petitioner has set out the supporting documents that were taken into account by the refund processing officer. It is possible that ITC may accumulate both in respect of input goods that are not affected by an inverted duty structure and by the purchase of input goods that are so affected. Therefore, it is necessary for the petitioner to submit all necessary documents to establish that its claim for refund is confined to input goods that are affected by an inverted duty structure. 8. For reasons set out abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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