2020 (11) TMI 783

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....lenges the order dated 01st June, 2020 passed by the Appellate Authority whereby the respondent have denied refund due to the petitioner in spite of the fact that the petitioner had made exports of goods outside India and such exports are regarded as zero rated supplies under Section 16 of the Integrated Goods and Services Tax Act, 2017 (for short 'IGST Act') on which the petitioner was entitled to refund of input tax credit under Section 54(3) of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). The relevant portion of the impugned order reads as under: "8. Summary of decision:- As per notification no. 48/48/2018-Cusoms (NT) dated 04.06.2018 read with circular no. 14/2018-Customs dated 04.06.2018, it was noticed....

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....n from Foreign Post Office was available. He points out that under the old VAT regime, the petitioner had been given refunds. 4. Learned counsel for the petitioner lastly contends that the new procedure for filing postal bill of exports doesn't take away the substantive right to claim refund of input tax credit in respect of zero rated supplies under the Statue. 5. In pursuance to the specific direction given by this Court, the respondent has filed an affidavit dated 22nd October, 2020 clarifying its stand. The relevant portion of the said affidavit reads as under: "5. That, I further respectfully submit, Circular No.14/2018Customs dated 4.6.2018 does not determine the eligibility of allowing refunds of ITC on exports, but pr....