TaxTMI 
TaxTMI 
2022 (4) TMI 754
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....may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside order dated 17.2.2021 (annexed at Annexure A) to the extent refund claim of the Petitioner has been partially rejected; B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith grant refund of the tax of Rs. 10,41,355 paid on exports made for the month of June 2019 along with statutory interest on such refund; C. In the alternative this Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or or....
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....ax in which case refund is admissible of tax paid on exports. 2(4) The writ-applicant availed of the first option for the exports made during the period from July 2018 to March 2019. However, for the month of June 2019, the writ- applicant exported services on payment of tax by availing the second option. 2(5) Since the option of export on payment of tax was exercised for the month of June 2019, the writ-applicant paid the tax on such export transactions. 2(6) The writ-applicant filed refund application for the month of June 2019, wherein it was clearly mentioned that the reason for refund was export of services with payment of tax. 2(7) It is the case of the writ-applicant that the concerned authority ha....
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....t. 2(12) The writ-applicant gave written reminder on 9.2.2022 to either grant refund or grant re-credit in accordance with the order passed by the authority. 3. In such circumstances referred to above, the writ-applicant is here before this Court with the present writ-application. SUBMISSIONS ON BEHALF OF THE WRIT-APPLICANT : 4. Mr.Uchit Sheth, the learned counsel appearing on behalf of the writ-applicant has made the following submissions : (a) The entire issue has arisen because of the error on the part of the adjudicating authority in processing the refund application as if it was a case of export without payment of tax even though the refund application actually was for export with payment of tax. The a....
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....remand of the matter to the adjudicating authority, an appropriate order may be passed by this Court. ANALYSIS : 6. Having regard to the peculiar facts and circumstances of the case, we must accept the submissions of Mr.Sheth and remit the matter to the authority concerned. It appears that even though it was mentioned in the application for refund that it was an application pertaining to exports on payment of tax, the adjudicating authority appears to have adjudicated the application as if it was for refund of unutilized input tax credit pertaining to exports without payment of tax. This has created a situation whereby on one hand the refund has been partially rejected and on the other hand such partially rejected amount is not even b....