2021 (2) TMI 140

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....ega Jewels Private Ltd. with the prayer to set aside the impugned order dated 03.01.2020 passed by respondent No.1 namely Additional Commissioner (Appeals), CGST Central Excise & Customs, Jaipur and with further prayer seeking writ, order or direction directing the respondent No.2 i.e. the Deputy Commissioner, CGST to sanction and disburse the refund amount at the earliest along with interest for delayed payment of refund. 3. Learned counsel for the petitioner has categorically submitted that refund applications were made by the petitioner in the month of May/June, 2018 for refund of unutilised input tax credit under Section 54(3) of the CGST Act, 2017. The Department in the impugned order sought to rely upon circular No. 14/14/2017-GST ....

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....al 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 exports, the application may be filed by, (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund: 4.3 That prior to substitution, third proviso read as under:- Provided also that in respect of supplies regarded as deemed exports, the applicatio....