2018 (12) TMI 1838

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....Assistant Commissioner, CGST, Kadi Division, Gandhinagar (hereinafter referred to as the 'adjudicating authority' for the sake of brevity); Sr. No. O-I-O No. O-I-O date Amount of refund claimed (Rs.) Amount of refund sanctioned (Rs.) 1. 08/F/2018 10-5-2018 20,76,170 17,51,487 2. 09/F/2018 10-5-2018 62,76,869 44,51,802 3. 11/F/20018 17-5-2018 74,77,807 29,88,260 4. 12/F/20018 23-5-2018 2,69,52,263 2,19,36,879 5. 23/F/20018 20-6-2018 17,64,456 5,00,286 6. 17/F/20018 15-6-2018 30,96,682 --- 7. 60(F)/2018-19 5-10-2018 54,13,726 49,62,627 8. 61(F)/2018-19 31-10-2018 51,17,024 16,98,686 2. Brief facts of t....

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....issible to be put into the formula for calculating refund in case of inverted duty structure. The appellants, thus, pleaded that the adjudicating authority denied the refund of input tax credit pertaining to the inputs where tax is lower or equal to the rate of tax on the output supply of DG sets. Thus, according to the appellants, the formula adopted by the adjudicating authority is incorrect and not in consonance with the GST provisions. The adjudicating authority has derived the amount of net ITC by considering only such input tax credit of purchase invoice which are higher than the rate on the final product. 4. A personal hearing in the matter was held on 13-12-2018 and Shri Jigar Shah, Advocate, appeared before me on behalf of ....

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....t availed for which refund is claimed under sub-rules (4A) or (4B) or both; and (b)     Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).]" On plain reading of the provision and rules, Net ITC has been specifically defined in the rule, which states that input tax credit availed on input during the relevant period other than input tax credit pertain to zero-rated supply mentioned in Rule 89 of 4A & 4B. So the contention of the department regarding the calculation of the net ITC after deduction of inverted rate purchase ITC i.e. lower rated purchase is not sustainable. I find that net ITC has to be as per the definition mentioned in the above rule i.e. input tax credit avail....

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....83 7477807 AB240917393266N REFUND REJECTED 1945781 1271883 1271883 4489547   REFUND RECEIVED 2988260 0 0 2988260   OCT.' 17 28534093 23895797 98809609 5136137 500286 632085 632085 1764456 AA241017915553F REFUND REJECTED 0 632085 632085 1264170   REFUND RECEIVED 500286 0 0 500286   DEC.' 17 47472358 69297518 101169321 5564874 24914837 1018713 1018713 26952263 AB241217270370H REFUND REJECTED 2977958 1018713 1018713 5015384   REFUND RECEIVED 21936879 0 0 21936879   JAN.' 18 72673491 16802930 95347963 9710383 991652 1052515....

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....or failing to give effect to it's plain meaning because they consider the consequences for doing so would be inexpedient, or even unjust or immoral." This definition says that a judge should not deviate from the literal meaning of the words even if the outcome is unjust. If they do they are creating their own version of how the case should turn out and the will of Parliament is contradicted. Similar view has been adopted by the Hon'ble Supreme Court in various cases and I produce, below, some notable head notes of a few cases. (A)    In the case of Parmeshwaran Subramani, 2009 (242) E.L.T. 162 (S.C.); Interpretation of statutes - Legislative intention - No scope for court to undertake exercise to read som....