2020 (1) TMI 1298

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....erred to as "the impugned orders") filed under Section 54 of the CGST Act, 2017 read with Section 54 of the CGST Act, 2017 passed by the Deputy Commissioner. CGST Division-F, Jaipur (hereinafter referred to as "the adjudicating authority") as per the below mentioned details. As the issue is same and of identical nature. I take up all the appeals simultaneously S. N. F. N. Order No. Show Cause Notice C. No. and date Period of dispute Appealed Amount Rs. 1 2 3 4 5 7 1 APPL/JP/17/IX/18 CGST Div F/ 66/2018/ 2652, dated 11-6-2018 V(GST DIV-F)RFD-66/DPPL/2158, dated 16-4-2018 July, 2017 1,65,509/- (IGST 47,867/- & CGST 1,17,642/-) 2 APPL/JP/18/IX/18 CGST Div-F/67/2018/ 4606, dated ....

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....nutilised input tax credit at the end of any tax period : Provided that no refund of unutilised input tax credit shall be allowed in cases other than - (i)      zero rated supplies made without payment of tax; (ii)    where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council : Provided further that no refund of unutilised input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty : ....

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....ps 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 ....

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....ly and not towards the central excise and service tax component. That a copy of the drawback rate prescribed in the aforesaid notification is reproduced below : 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures   1.5%   1.5%   6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china   1.5%   1.5%   6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china   1.5%   1.5%   6913 Statuettes and other ornamental ceramic articles   1....

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....., 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 Facility or not". I also find that the appellant's commodity are classifiable under Tariff Item No. 6914 "Other Ceramic Articles", which attracts the same rates of drawback i.e. 1.5% under both the columns (4) & (6). Hence, it is evident that the appellant has claimed drawback of Customs component only for their export. Further, as per Circular No. 22/2017-Cus., dated 30-6-2017, which deals with drawback claims for the transiti....