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TMI Blog2025 (2) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... f various other goods, by Notification No. 9/2022 dated 13.07.2022. The goods, so included, were various kinds of edible oils and specialty fats apart from coal, lignite etc. This notification came into force on 18.07.2022. This Court would hold that once a stipulation is made that the notification, in question, operates from 18.07.2022, it would mean that any input tax credit which arose on account of the mismatch between the input tax and the output tax, prior to 18.07.2022, can always be recovered by the registered person, by making an application under Section 54 of the CGST Act. Circular No. 181/13/2022-GST, dated 10.11.2022, would have to be struck down, to the extent of the clarification that the restriction imposed by the Notification, dated 13.07.2022, would be applicable in respect of all refund applications filed on or after 18.07.2022. Conclusion - The impugned orders of rejection of refund are set aside and the said respondents are required to reconsider the said applications, in terms of Section 54 of the CGST Act and without relying upon the clarification issued in Circular No. 181/13/22-GST, dated 10.11.2022, for non-suiting the petitioners herein. These Writ Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X dated 20.01.2023 May-June, 2021 Deficiency Memo dated 02.02.2023 Rs. 7,75,206/- AA370123030326P dated 20.01.2023 July, 2021 Deficiency Memo dated 02.02.2023 Rs. 5,01,542/- AA370123030341X dated 20.01.2023 August, 2021 Deficiency Memo dated 02.02.2023 Rs. 3,33,538/- AA370123030361V dated 20.01.2023 September, 2021 Deficiency Memo dated 02.02.2023 Rs. 1,21,419/- AA370123030387H dated 20.01.2023 October, 2021 Deficiency Memo dated 02.02.2023 Rs. 4,86,540/- AA370123030413U dated 20.01.2023 November, 2021 Deficiency Memo dated 02.02.2023 Rs. 6,22,609/- AA370123030436M dated 20.01.2023 December, 2021 Deficiency Memo dated 02.02.2023 Rs. 4,43,280/- AA370123030471S dated 20.01.2023 January, 2022 Deficiency Memo dated 02.02.2023 Rs. 4,09,289/- AA370123030528H dated 20.01.2023 February, 2022 Deficiency Memo dated 02.02.2023 Rs. 4,43,401/- AA370123030528H dated 20.01.2023 March, 2022 Deficiency Memo dated 02.02.2023 Rs. 4,49,230/- AA370123030576G dated 20.01.2023 April, 2022 Deficiency Memo dated 02.02.2023 Rs. 6,07,552/- AA370123030616K dated 20.01.2023 May, 2022 Deficiency Memo dated 02.02.2023 Rs. 3,36,538/- AA370123030793G dated 20.01.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntend that the petitioners had made applications for refund of input tax credit, after 18.07.2022, for the periods wherein input tax credit had been credited, prior to 18.07.2022. A perusal of the material placed before this Court would show that though the applications for refund were made after 18.07.2022, the said applications relate to refund of input tax credit which arose prior to 18.07.2022. 10. The 1st respondent took the stand that the Circular bearing No. 181/13/2022-GST, dated 10.11.2022 had clarified that no application for refund, under Section 54 of the CGST Act, would be permissible after 18.07.2022 for goods mentioned in Notification No. 9/22. 11. The learned counsel for the petitioners assail the circular No. 181/13/2022-GST, dated 10.11.2022, on the ground that neither the notification bearing No. 5/2017-Central Tax (Rate), dated 28.06.2017 nor the notification bearing No. 9/22-Central Tax (Rate), dated 13.07.2022 had placed any such bar on a claim for refund. They would submit that a plain reading of these two notifications had made the dealers of such products, ineligible to claim refund, in relation to any input tax credit which arises after 18.07.2022. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. 15. As per sub-section (3) of Section 54, any registered person who is supplying any kind of goods would be entitled for refund of input tax credit once the rate of tax on inputs is higher than the rate of tax on the output supply made by him. However, the very same provision also stipulates that the Government, on the recommendations of the council, can notify goods which would not be eligible for such refund. 16. In the present case, the Government, by Notification No. 5/2017 dated 28.07.2017, had initially set out a list of goods which would not be eligible for claiming refund under Section 54 of the CGST Act. Subsequently, this list was increased by inclusion of various other goods, by Notification No. 9/2022 dated 13.07.2022. The goods, so included, were various kinds of edible oils and specialty fats apart from coal, lignite etc. This notification came into force on 18.07.2022. 17. In view of the specific stipulation that the Notification comes into effect only from 18.07.2022, it would clearly mean th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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