TaxTMI 
TaxTMI 
2020 (10) TMI 721
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....18/ dated 25.02.2019 (hereinafter called as the "impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-E, Jaipur(hereinafter called as the "adjudication authority"). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant is having GSTIN No.08AFHPK9416JIZ3 filed application for refund claim in respect of Input Tax Credit of Rs. 1,41,378/- for the month of November-2017 accumulated on account of Inverted Tax Structure. The appellant has supplied goods to exporters at the rate of 0.05% (Central Tax Rate) and 0.1% (Integrated Tax Rate), provided in Notification No.40/2017 dated 23.10.2017 and 41/2017 dated 23.10.2017. 2.2 Further, on examination of claim papers submitted by the appellant and on the basis of....
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....ded to the jurisdictional tax officer of the registered supplier; Condition No.(ix) as per Notification No. 40/2017 & 41/2017 dated 23.10.2017- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), (hereafter in this notification referred to as "the said Act"), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of taxable goods (hereafter in this notification referred to as "the said goods") by a registered supplier to a registered recipient for export, from so much of the integrated tax leviable thereon under section 5 of the Integr....
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....of order placed, and export report it is not feasible to recognize whether goods have been supplied by the appellant at concessional rate of duty. 3. Accordingly, the adjudicating authority has rejected the refund claim filed by the appellant in respect of Input Tax Credit of Rs. 1,41,378/- for the month of November-2017 accumulated on account of Inverted Tax Structure vide the above impugned order dated 25.02.2019. 4. Being aggrieved with the impugned order dated 25.02.2019, the appellant has filed the appeal on the following grounds which are summarized as under:- -that impugned order is a non speaking and was passed without appreciating the documents available on records, provisions of GST law and in violation of principle....
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....out admissibility of ITC and refund claim except some minor procedural errors which are not leading any irregularity about tax paid on inward supplies hence refund may kindly be allowed. Appellant has relied upon on various judgement in their defence which are as under:- M/s. Mangalore Fertilizers & Chemicals v/s Dy Commissioner 1991 (55) ELT 437 (SC) = 1991 (8) TMI 83 - SUPREME COURT M/s. SG Sales Corporation, Hon'ble Commissioner(Appeals), Central Excise and Service Tax Jaipur has also taken the same view that if substantive compliance is made the benefit may not be denied. 5. Personal Hearing in the matter was held on 20.02.2020 wherein Sh. Ravi Gupta, Advocate of the appellant appeared. He explained the case in details....
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....cer of such supplier. Further, as per Para 13 of circular No. 37/11/2018-GST dated 15.03.2018 Supplies to Merchant Exporters:- Notification No. 40/2017 -Central Tax (Rate), dated 23.10.2017 and 41/2017- Integrated Tax (Rate) dated 23.10.2017 provide for supplies for exports at concessional rate of 0.05% and 0.1% respectively, subject to certain conditions specified in the said notifications. 13.1 It is clarified that the benefit of supplies at concessional rate is subject to certain conditions and the said benefit is optional. The option may or may not be availed by the supplier and / or the recipient and the goods may be procured at normal applicable tax rate. 13.2 It is also clarified that the exporter will be e....