TaxTMI 
TaxTMI 
2020 (2) TMI 1353
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....ed the rejection of refund of CGST Rs. 5,26,123/-, SGST Rs. 398/- and IGST Rs. 8974/- total amounting to Rs. 5,35,495/-. Now the appellant has contested and filed the appeal in the instant case for CGST Rs. 1,10,755/- and IGST Rs. 2,245/- total amounting to Rs. 1,13,000/-. Brief facts of the case :- 2. That the appellant is registered under GST having GSTIN : 08AAWPB2062M1ZD and engaged into the business of manufacturing and trading of handicraft items. The appellant had applied for the refund vide Form RFD-01A under sub-section (3) of Section 54 of the CGST Act, 2017 of unutilized ITC for the period July, 2017 and exported the goods on the zero rated supplies made under Section 16 of the IGST Act, 2017. 3. The refund of CGST Rs. 6,36,878/-, IGST Rs. 11,219/- was rejected on the ground that the appellant has claimed DBK in Group A and also not submitted invoices relating to ITC of IGST Rs. 11,680/- and of SGST Rs. 398/-. 4. Being aggrieved with the above impugned order, the appellant has filed appeal on the following grounds which are summarized as under :- 4.1 That the adjudicating authority in its order raised an entirely different ground from t....
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....in order to ensure smooth transition to the GST regime. Government has allowed the extant Duty Drawback scheme to continue for a period, of three months i.e. from 1-7-2017 to 30-9-2017. The exporter may, for exports made during this period, continue to claim the composite rates i.e. rates and caps given under columns (4) and (5) respectively of the Schedule of AIRs of duty drawback, subject to certain additional conditions. During the transition period, exporters can also claim Brand rate of duty/tax incidence as they have been doing earlier. The conditions imposed for claiming these composite rates aim to ensure that the exporters do not claim composite AIRs of duty drawback and simultaneously avail input tax credit of Central Goods and Services Tax (CGST) or integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming composite rate shall also be barred to carry forward Cenvat credit on the export goods or on inputs or input services used in manufacture of export goods in terms of the CGST Act, 2017. The exporters have to give a declarati....
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....in the columns (4) and (6), it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not. 4.6 Although the appellant during the disputed period has exported goods worth Rs. 36,57,829/- under the higher rate of drawback, but has also exported the goods worth Rs. 9,15,077/- under the lower rate of drawback. Copy of invoices and S/Bs of the exports made during the disputed period for which refund is claimed is also enclosed. 4.7 From the above, it is amply clear that the drawback, claimed in invoice No. 17/21 is under column B i.e. at lower rate and therefore the refund cannot be questioned. That in relation to the invoice No. 17/25, although it appeared in S/B that the appellant had claimed drawback under Column A. but in reality the rate of drawback under the drawback schedule for goods falling under Chapter 6914 is same under both the column A & B i.e. 1.5%. 4.4 From the combined reading of the above paras, it is ample clear that when the rates of drawback are same i.e. in this case 1.5%, then the rate pertains to customs component only and not towards the Central E....
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....the submission made in the grounds of appeal and requested to decide the case on merits as per facts available on records. 6. I have carefully gone through the case records, appeal memos and oral submissions of the appellant made during the course of personal hearing. I find that the appeal filed by the appellant on the ground that the adjudicating authority has rejected the drawback claims for the transition period of one month i.e. July, 2017 on account of that the appellant has claimed DBK in Group 'A' and not submitted the invoices relating to ITC of IGST and SGST. 7. I further observe that consequent upon implementation of GST with effect from 1-7-2017, Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 were also continued for a transition period of three months i.e. from July, 2017 to September, 2017 vide [Circular] No. 22/2017-Cus., dated 30-6-2017. According to notes & conditions No. 7 to Notification No. 131/2016-Cus., dated 31-10-2016, "if the rate indicated is the same in the columns (4) and (6), it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat Fa....