2021 (4) TMI 1213

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....te. 3. The petitioner is a proprietor of M/s. Modern India Products, who is a merchant exporter having Goods and Service Tax registration No.33ABAFM6278M1ZW. It is stated that as provided in Rule 96 of the CGST Rules, 2017, the shipping bill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when the person in charge of conveyance carrying the export goods duly files and export manifest or an export report covering the number and the date of shipping bills or bills of export and the applicant has furnished a valid return in Form -GSTR-3 or Form GSTR-3B. Accordingly, the petitioners have for the....

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....after payment of tax, he is entitled to get refund. According to the petitioner, he has complied with the requirements of Sub-Clauses (a) and (b) of Sub-Rule (1) of rule 96 of CGST Rules, 2017. Accordingly, he is entitled for refund and it cannot be ignored by citing the circular. 10.The Hon'ble Supreme Court, in a similar circumstance, in the case of Commissioner of Central Excise, Bolpur Vs.Ratan Melting and Wire Industries [2008(12) S.T.R.416 (S.C)] has held as follows:- '6.Circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the SupremeCourt or the High Court declares the law on the question arising for consideration, it would not ....