2021 (2) TMI 140

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.... -<br>GST<br>HON&#39;BLE THE CHIEF JUSTICE INDRAJIT MAHANTY And HON&#39;BLE MR. JUSTICE SATISH KUMAR SHARMA For the Petitioner : Mr. Ankit Totuka For the Respondent : Mr. Siddharth Ranka ORDER 1. Defect No.12 is ignored. 2. The present writ application has come to be filed by the petitioner, namely M/s Mega Jewels Private Ltd. with the prayer to set aside the impugned order dated 03.01.2020 p....

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....r refund of unutilised input tax credit was refused. 4. On the other hand, the learned counsel for the respondents contends that against the impugned order passed by Additional Commissioner (Appeal), an appeal lies to Appellate Tribunal and the petitioner has the option to file appeal before the Tribunal whenever it is constituted. 5. This Court is of the considered view that since as of now the....

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....ion No.47/2017- Central Tax, dated 18.10.2017 or afterward, there was no difference in procedure for claiming refund by EOU units and normal exporters. 4.2 However, amendment made in Rule 89 vide notification No. 47/2017-Central Tax, dated 18.10.2017 substituted third proviso in sub-Rule (1) of Rule 89 which provided as under:- Provided also that in respect of supplies regarded as deemed expor....

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..../2017-Central Tax, dated 18.10.2017." 7. We are in complete agreement with the views expressed by the Department in Para 5 of the affidavit inasmuch as the circular is absolutely clear and the Department cannot insist upon an assessee to retrospectively comply with the circular. Consequently, we hold that the said circular operates prospectively from the date of the notification and not retrospec....