2020 (1) TMI 1280

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.... Deputy Commissioner, Central Goods & Service Tax Division-F, Jaipur(Here in after called as the "adjudication authority") as mentioned below:- S.No. Appeal No. Order in Original No & date (Impugned order) Order sanctioning /rejecting refund 1. CGST/JP/32/X/18 CGST DIV-F/119/2018 dated 24.07.2018 The refund of Rs. 1, 14,084/- was filed in respect of ITC accumulated during July, 2017 on account of export of goods & services without payment of Integrated tax which was rejected. 2. CGST/JP/33/X/18 CGST DIV-F/120/2018 dated 24.07.2018 The refund of Rs. 3,23,378/- was filed in respect of ITC accumulated during Aug, 2017 on account of export of goods & services without payment of Integrated tax which was reject....

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....t aside. 4. Personal Hearing in all these matters was held on 09.01.2019 wherein Shri Yashasvi Sharma, C.A. & Authorized Representative of the, appellant appeared on behalf of the appellant. He explained the case in details and reiterated the submissions made in grounds of appeals. At the time of personal hearing he has also submitted the additional written submission dated 09.01.2019 & requested to decide the case. The appellant has contested the impugned orders mainly on the following grounds which are summarized as under:- 4.1 The adjudicating authority has denied the refund application on the basis of sole ground that the conditions of Circular No. 14/2017 were not complied with. The Circular which was taken as the sole base of re....

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.... not Services) which are notified as deemed export under Section 147 of the CGST Act,2017 and recipient EOU shall have to follow procedure as per circular No.14/14/2017-GST. The adjudicating authority has also held that moreover, as per Para 4.0 of circular No. 24/24/2017-GST dated 21.12.2017, the appellant have also not furnished undertaking by the supplier of deemed export supplies that he shall not claim of the refund in respect of such supplies, which was also to be submitted manually and the appellant had not submit the same with the refund claim. The appellant has contested that the Circular which was taken as the sole base of rejection of the refund application, is not applicable on them being the appellant an EOU and they procured g....

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....ent EOU/EHTP/STP/BTP unit. (ii) On receipt of such supplies, the EOU/EHTP/STP/BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to - (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU/EHTP/STP/BTP unit. (v) The recipient EOU/ENTPISTP/BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in "Form-B" (appended herewith). The software for maintenance of digital records shall incorporate the fea....