2020 (1) TMI 1288

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....r Sanctioning /rejecting refund 1 2 3 4 1 CGST/JP/27/ IX/18 JPR/DIV-A/ FINAL/124 Dated 30.07.2018 The refund of Rs. 1,70,43,198/- was filed manually in respect of unutilized ITC accumulated during July, 2017 on account of ITC export of goods & services without payment of Integrated tax which was rejected. 2 CGST/JP/28/X/18 JPR/DIV-A/ FINAL/140 Dated 06.08.2018 The refund of Rs. 1,96,12,753/- was filed manually in respect of unutilized ITC accumulated during August, 2017 on account of export of goods & services without payment of Integrated tax which was rejected. 3 CGST/JP/36/Xl/18 JPR/DIV-A/ FINAL/255 Dated 26.10.2018 The refund of Rs. 63,73,950/- was filed manually in respect of unutilized ITC accumulated during Sept, 2017 on account of export of goods & services without payment of Integrated tax which was rejected. 2.  BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN No.08AADCS9493H1ZS is a 100% Export Oriented Unit (hereinafter referred to as "the appellant) are engaged in manufacture and export of metal casting and injection molded products and accessorie....

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....y explained the case in details and reiterated the submissions made in their appeal memorandum. At the time of personal hearing they have also submitted the additional written submission on dated 06 03 2019 & requested to decide the case on the basis of the records available. The appellant has contested the impugned orders mainly on the following grounds which are summarized as under:- 4.1 It is submitted that the Appellant had not claimed refund of accumulated ITC in respect of other inputs or input servicers used in making zero rated supply of   goods under the provision of Rule 89(4A) or 89 (4B) or both for the relevant period. The same can also be seen from the details as available on the common portal  Moreover. the Appellant had also submitted an undertaking that no refund of ITC has been claimed by the Appellant earlier in any manner whatsoever in relation to the invoices which have been submitted in the instant refund application. 4.2 Had the refund claim been filed under the any other provisions of the Act, 2017, the corresponding amount of ITC would have been reduced from the Electronic Credit Ledger for the said months. 4.3 The adjudicating author....

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....goods from Domestic Tariff Area by Export Oriented Unit/ Software Technology Park (STP) unit/ Bio Technologies Parks (BTP) Unit under deemed export benefit under Section 147 of the Act, 2017. a.  The recipient EOU/EHTP/STP/BTP unit shall give prior intimation in a prescribed proforma in "Form-A" (appended herewith) bearing a running serial number containing the goods to be procured. as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to- (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer b. The registered supplier thereafter will supply goods under tax invoice to the  recipient EOU /EHTP/STP/BTP unit  c. 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. d.  The endorsed tax invoice will be considered as....

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....ified that certain supplies of goods have been notified as deemed exports  vide notification No 48/2017-Central Tax dated 18.10.2017 under Section 147 of the CGST Act. Further, the third proviso to rule 89(1) of the CGST Rules allows either the recipient or the supplier to apply for refund of tax paid on such deemed export supplies. In case such refund is sought by the supplier of deemed export supplies, the documentary evidences as specified in notification No 49/2017-Central Tax dated 18.10.2017 are also required to be furnished which includes an undertaking that the recipient of deemed export supplies shall not claim the refund in respect of such supplies and shall not avail any input tax credit on such supplies. Similarly, in case the refund is filed by the recipient of deemed export supplies, an undertaking shall have to be furnished by him stating that refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and that he has not availed input tax credit on such invoices. The recipient shall also be required to declare that the supplier has not claimed refund with respect to the said suppl....

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....ed in the said order, for the purposes  of this Act, the said two or more companies shall be treated as distinct companies for the period upto the date of the said order and the registration certificates of the said companies shall be cancelled with effect from the date of the said order. Further, as per Rule 41 of the CGST Rules, 2017 (1) - A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in the ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02 electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee: Provided that in the case of de-merger the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the  demerger scheme. Explanation- For the purpose of this sub-rule it is hereby clarified that the  "value of assets" means the value of the entire assets of the business, whether or  not input tax credit has been availed thereon]. (2)  The tr....