Appeals for Refund of Input Tax Credit on Exports Dismissed as Withdrawn

The appeals filed by M/s. Rupayan against Orders-in-Original rejecting refund applications for unutilized Input Tax Credit on export of goods and services were dismissed as withdrawn by the Additional Commissioner. The appellant requested to withdraw their appeals and expressed their intention to avail re-credit of Input Tax Credit. Consequently, the appeals were allowed to be withdrawn, leading to the disposal of the case.

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Issues:
Nine appeals under Section 107 of the Central Goods and Service Tax Act, 2017 filed by M/s. Rupayan against Orders-in-Original rejecting refund applications for unutilized ITC on export of goods and services.

Analysis:
The appeals were filed by M/s. Rupayan, a manufacturer and exporter of garments, against the Orders-in-Original rejecting their refund applications for unutilized Input Tax Credit (ITC) on goods and services exported without payment of Integrated Tax. The appellant exported goods under Letter of Undertaking (LUT) as prescribed under Section 16(2) of the IGST Act, 2017, without charging IGST on the invoice. The adjudicating authority, Deputy Commissioner, Central Goods and Service Tax Division-B, Jaipur, passed the impugned orders dated 05.10.2018 rejecting the refund application.

The appellant, being aggrieved by the Orders-in-Original, filed appeals before the Additional Commissioner (Appeals), CGST, Jaipur, seeking relief on various grounds. A personal hearing was conducted on 21.02.2019, where a Chartered Accountant representing the appellant appeared, explained the case in detail, and submitted written submissions. However, the appellant later submitted letters requesting to withdraw their appeals against the impugned orders for various months from July 2017 to March 2018. They also expressed their desire to avail re-credit of their Input Tax Credit and stated that they are withdrawing their appeals in this context.

Upon careful consideration of the case records and the appellant's submissions, the Additional Commissioner noted the appellant's request to withdraw their appeals. Consequently, the Additional Commissioner allowed the withdrawal of the appeals and dismissed them as withdrawn. The appeals under Section 107 of the CGST Act, 2017, filed by M/s. Rupayan against the Orders-in-Original rejecting their refund applications for unutilized ITC on export of goods and services were thus disposed of by allowing the withdrawal of the appeals.

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