2021 (6) TMI 19

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.... (4) (5) 1. APPL/JPR/CGST/JP/06/II/20/ CGST DIV-F/III/19-20/16006, dated 7-11-2019 Appellant has filed refund claim under Section 54 of the CGST Act, 2017 of Rs. 80,729/- for the period July 2017 of unutilized ITC accumulated on procurement of goods & services. Refund rejected Rs. 40,489/- (IGST) + 20,120 (CGST) + 20,120/- (SGST) Total Rs. 80,729/- 2. APPL/JPR/CGST/JP/07/II/20/ CGST DIV-F/110/19-20/16085, dated 7-11-2019 Appellant has filed refund claim under Section 54 of the CGST Act, 2017 of Rs. 50,432/- for the period August 2017 of unutilized ITC accumulated on procurement of goods & services Refund rejected Rs. 25,216/- (CGST) + 25,216/- (SGST) Total Rs. 50,432/- 3. APPL/JPR/CGST/JP/08/II/20/ CGST DIV-F/109/19-20/16028, dated 7-11-2019 Appellant has filed refund claim under Section 54 of the CGST Act, 2017 of Rs. 1,15,811/- for the period September, 2017 of unutilized ITC accumulated on procurement of goods & services Refund rejected Rs. 11,559/- (IGST) + 52,126/- (CGST) + 52,126/- (SGST) Total Rs. 1,15,811/-. 4. APPL/JPR/CGST/JP/09/II/20/ CGST DIV-F/108/19-20/15072, dated 7-11-2019 Appellant has filed refund claim ....

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.... which were used for export of goods/services without payment of Tax. 2.2 On examination of refund claims filed by the appellant, for the period and amount mentioned at Column Nos. (4) & (5), it was observed by the adjudicating authority that the appellant has failed to "give prior intimation in a prescribed proforma in "FORM -A" 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 suppliers; and (c) its jurisdictional GST officer". After taking into consideration their defence submission, the adjudicating authority rejected the refund claims as mentioned at column (5) of the above table given in Para 1 vide impugned orders mentioned at column No. (3) . 3. Being aggrieved with the impugned orders, the appellant has filed these appeals on the following grounds which may be summarized as under :- • that the Ld. AC has erred in law and in facts in rejecting the refund on solitary ground of non....

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....oods from DTA by EOU etc. are prescribed and wherein it is reiterated that refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. Accordingly Notification No. 48/2017, dated 18-10-2017 is issued to treat such supplies to EOU etc. as deemed exports and further Rule 89 is accordingly modified. Thus above circulars which lays down the procedure for maintenance of details/records for those person who are supplying goods to EOU etc. and not for EOU's user. And further refund is not determined or decided by this circular and thus merely using content written in this circular for rejection of refund is absolutely illegal and unjustified in the facts & circumstances of the case. Thus, it is made clear that requirement for submission of various invoice, document are only for supplier to EOU and not for EOU user. The only requirement which is imposed on EOU user is to submit the Undertaking from supplier to EOU about non claim of refund by them and which is complied with. Copy of these undertaking are also enclosed herewith; thus Ld. AA without brining any contrary evidence on record and without any reasons has rejected the refund which is ab....

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....s not avail of Input Tax Credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund. 8. As per Para 2 of C.B.E. & C. Circular No. 14/14/2017-GST, dated 6-11-2017. For supplies to EOU/EHTP/STP/BTP units in terms of Notification No. 48/2017-Central Tax, dated 18-10-2017, the following procedure and safeguards are prescribed - (i)      The recipient EOU/EHTP/STP/BTP unit shall give prior intimation in a prescribed proforma in "Form-A" (appended 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 receip....