TaxTMI 
TaxTMI 
2021 (2) TMI 551
X X X X Extracts X X X X
X X X X Extracts X X X X
....s filed application for refund claim under Section 54 of the CGST Act, 2017 of Rs. 5,79,552/- for the period November, 2017 in respect of ITC accumulated on account of export of goods & services without payment of Integrated Tax against filing the Letter of Undertaking (hereinafter referred to as LUT). The refund claim was rejected by the adjudicating authority on the grounds that the appellant has not followed the procedure for procurement of goods from DTA units. 3. Being aggrieved with the impugned order the appellant has filed the appeal on the following grounds which are summarized as under :- that the order dated 2-5-2019 passed by the Learned Asstt. Commissioner, CGST Division-F, Jaipur (for short "AC") being arbitrary, capricious and against factual matrixes of the case, hence deserves to be quashed and against the law and to be set aside. that the department had rejected the refund claim on the ground that the appellant has not followed the procedure for procurement of goods from DTA Unit as prescribed under Circular No. 14/14/2017-GST, dated 6-11-2017 according to which the appellant as required to give prior intimation in Form A to be pre-approv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....est, penalty, fees or any other amount paid by him, other than refund of integrated tax paid on goods exported out of India, may file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub- section (6) of Section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7 as the case may be : Provided further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the - (a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone; (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone : Provided also that in respect of s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not tenable as condition which has not been prescribed under the Rules cannot be imposed upon on the basis of Circular. Further, without causing prejudice to this contention of the appellant it is further submitted that such requirement of furnishing the undertaking from the supplier that he shall not claim the refund in respect of such supplies was specified vide Circular dated 21-12-2017 whereas the appellant is filing refund claim for the month of Nov., 2017 when such requirement was not in place. However, the appellant on insistence of department has obtained such undertaking-cum-declaration from most of the suppliers in order to prove its bona fides and ensure compliance; though unwarranted. Copy of such declaration-cum-undertaking is enclosed and marked as Annexure-A. But the adjudicating authority has failed to consider such documents and did not cite any reason for not considering the same thereby making the impugned order perverse and non-speaking and thus deserves to be set aside on this ground alone. - that so far as non-compliance of giving prior intimation in Form-A pre-approved by Development Commissioner to the suppl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere expressed in 2017 (52) S.T.R. 340 (Tri. - Mumbai). - that without causing prejudice to the aforesaid submissions it is submitted that the suppliers of the goods to the appellant have not claimed any benefit as may be available on deemed exports. The procedure prescribed by Circular dated 6-11-2017 is only applicable when the appellant intends to procure the goods from the suppliers of DTA unit supplying goods under deemed exports benefit under Section 147 of the Act. In the case of the appellant the suppliers are not claiming the refund; the refund is being claimed by the appellant. Hence, there is no requirement to follow such procedure. Further when a normal unit making zero-rated supplies is entitled to refund of accumulated ITC without any procedure then denial of refund to 100% EOU on the ground of non-compliance of such procedure is all the more illogical as EOU is in better position to claim such refund than a unit in DTA as it is duty bound to export all its goods and the intention of Legislature has always been to provide tax exemption and benefits to EOU's. 4. Personal hearing in the case was held on 13-3-2020....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nded herewith) bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplier before such deemed export supplies are made. The said intimation shall be given to - (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU/EHTP/STP/BTP unit. (iii) On receipt of such supplies, the EOU/EHTP/STP/BTP unit shall endorse the tax invoice and send a copy of the endorsed tax invoice to - (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (iv) The endorsed tax invoice will....