2018 (12) TMI 1838

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....ision, 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 the case are that the appellants are engaged in the manufacture and sale of DG sets (Diesel Gensets) and holding GST Registration N....

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....ting 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 the appellants and reiterated the contents of the grounds of appeal. He claimed that the methodology adopted to quantify the claim is wrong. He....

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....ssigned 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 availed on inputs during the relevant period. Where there are multiple inputs attracting different rates of tax, in the formula provided in Rule 89(5) of the CGST Rules, the term "....

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....p; 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 1052515 3096682 AA2401188520778 REFUND REJECTED 991652 1052515 1052515 3096682   REFUND RECEIVED 0 0 0 0   APR.' 18 59844057 22637875 83700170 10771931 5413726 0 0 5413726 AB24041813723H REFUND REJECTED 451099     451099   REFUND RECEIVED 4962627 0 0 4962627   JUN.' 18 49449602 24464276 86299959 8900928 5117024 0 0 5117024 AB2406184251961 REFUND REJECTED 3418338     341....

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....nterpretation of statutes - Legislative intention - No scope for court to undertake exercise to read something into provisions which the legislature in its wisdom consciously omitted - Intention of legislature to be gathered from language used where the language is clear - Enlarging scope of legislation or legislative intention not the duty of Court when language of provision is plain - Court cannot rewrite legislation as it has no power to legislate - Courts cannot add words to a statute or read words into it which are not there - Court cannot correct or make assumed deficiency when words are dear and unambiguous - Courts to decide what the law is and not what it should be - Courts to adopt construction which will carry out obvious intenti....