2023 (1) TMI 1465

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..... T-RES), 23144 OF 2021, 5077 OF 2022 IN WP NO. 7826/2022, 23144/2021, 5077/2022 - -
GST
Rejection of refund claim - rejection on the ground that the petitioner has sought such refund under the provisions of Rule 95A and the Circular No.106/25/2019/GST dated 29.06.2019 - HELD THAT:- The respondent, does not dispute the premise in which the refund is sought for and he emphasizes that all questi .....

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..... ead with Rule 89 of the CGST Rules. The details of such orders called in question in these petitions are as follows: Writ Petition No. Order No. Date 7826/2022 Order in Appeal No. 221/2021-22/JC-AII/GST 07.02.2022 23144/2021 Refund Rejection Order Nos.06/2021-22(Final)ND-8-GST Refunds and 20/2021-22(Final)ND-8GST Refunds 25.04.2021 and 20.05.2021 5077/2022 Refund Rejection Order No.Nil/ .....

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..... ncil's recommendation and in this regard, he draws this Court's attention to the Paragraph-14 of the Recommendations: "14. Supplies from duty free Shops (DFS) at international terminal to outgoing international passengers to be treated as exports by DFS and consequential refund benefit to be available to them on such supplies. Rule 95A of the CGST Rules, Circular No. 106/25/2019-GST dated 29.06. .....

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