TaxTMI 
TaxTMI 
TaxTMI 
2022 (4) TMI 760
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....us, dated -09.10.2018. 2. I have also perused the communication filed by the learned Senior Standing Counsel for the respondents, dated 14.12.2021 from the legal Section of the respondents, wherein, it has been stated as follows:- "It is further submitted that the petitioner has obtained drawback @ 2% in the present case. In as much as the petitioner, in his impugned shipping bills, have claimed drawback under sl.code A, it is deemed that they have availed higher drawback, irrespective of the fact that both the rates prescribed under A and B are equal. It is further submitted that the drawback and IGST refund is entirely automated and there is no manual intervention of any kind is possible." 3. This Writ Petition has been filed for a ....
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....credit under Section 16(3)(a) of the Integrated Goods and Services Tax Act, 2017 is being denied. 7. The point for consideration in the present writ petition is "whether exports made without payment of IGST under bond on which, duty drawback is claimed under the provisions of the Customs and Central Excise Duties and Service Tax Drawback Rules, 2017, (formerly 1995) would entitle such an exporter, the benefit of refund of input tax credit under sub-Section (3) of Rule 16 of the IGST Act 2017 r/w 54 of the CGST Act, 2017 read with the Rules made thereunder?". 8. When the goods were exported by the petitioner, the Central Excise Act, 1944, Rules made thereunder, Chapter V of the Finance Act, 1994 containing the provisions of Service Tax, Ru....
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....mmissioner of Customs, as the case may be, that no input tax credit of the central goods and services tax or of the integrated goods and services tax has been and shall be availed on the export product or on any of the inputs or input services used in the manufacture of the export product, or (ii) if the goods are exported on payment of integrated goods and services tax, the exporter shall declare that no refund of integrated goods and services tax paid on export product shall be claimed; (b) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that the exporter has not carried forward and shall not carry forward the am....
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....toms Heading No. 8483-40-00 of the Customs Tariff Act 1975 are concerned, the rate of duty for goods both covered under these two Columns is only at 2%. Thus, there is no variation as far as the rate of duty is concerned. In this case, admittedly, the petitioner is entitled to duty drawback at 2% irrespective of the fact that whether the petitioner has availed input tax credit under the provisions of the Central Goods and Services Tax Act, 2017 or under the provisions of the State Goods and Services Tax Act, 2017. 16. The expression 'CENVAT Facility' in Column Nos.4 & 5 of the Schedule to the Notification No.131/2016-Cus (N.T) dated 31.10.2016 is to be read as 'Input Tax Facility' under the respective enactments. Further, as per notes and ....
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....d by Directorate General of Systems, CBIC reads as under:- Para 4-Discussion on Error Codes: (I) SB 000: Successfully validated This response comes when all the decided parameters like GSTIN, SB number, Invoice number etc. match between GSTN and Customs databases. This code implies that the Shipping Bill is ripe for inclusion in the IGST refund scroll. However, it might happen that even with SB 000, the Shipping Bill does not appear in the refund scroll. This could be due to: a)The exports might have been made under bond or LUT, hence not liable for refund. b)If a Shipping Bills covers multiple invoices, few of the invoices might have been successfully validated with code SB 000 whereas other invoices might be stuck with any of th....