2023 (1) TMI 559

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....it petition was taken up with the consent of learned counsel on both sides. 4. This order has to be read in conjunction with and in continuation of earlier proceedings made by this Court in the listing on 22.12.2022, which reads as follows: 'The simple point in captioned writ petition is, a refund application dated 01.06.2019 (filed on 10.06.2019) under Section 54 of 'The Central Goods and Services Tax Act, 2017' [hereinafter 'C-G&ST Act' for the sake of convenience and clarity] is pending from 2019 is learned counsel's say. 2. Learned counsel for petitioner is permitted to serve on the learned Standing counsel for sole respondent. 3. Registry to show the name of learned State counsel in....

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.... sole respondent would permit and in any event within four weeks from today i.e., on or before 10.02.2023. 8. Before concluding this Court deems it appropriate to scan and reproduce the refund application that has been placed before this Court. A scanned reproduction of the refund application dated 01.06.2019 is as follows: 9. The decision on the refund application shall be indicated to the writ petitioner under due acknowledgement within five workings days from the date of the decision. Captioned writ petition disposed of in the aforesaid manner. There shall be no order as to costs. ============= Document 1 priNER SMAG MACHINERY (INDIA) PRIVATE LIMITED PSI PEINER SMAG Lifting Technologies 01 Jun 2019 13 21..m ....

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....lies (Zero Rated) IGST of Rs. 28,31,425/- in August 2017 - In Table 6A - Outward supplies (Zero Rated) As per Rule 96 (1) of CGST Rules 2017, "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. "Accordingly, Refund in Form RFD-01A is not applicable. Factory Plot No A 74 Engineering SPLO! Industrial Complex Phase Ranipet Penn Road (S124A) Faniget 617 a Taminada India Wegd Office Sender Beach Chenna 600001, india GSTIN ANCCP1024NIZ PAN NO ANG PI024N VAI IN 11524364561 CSE 114156401 10-10-2013 Service Tax Fen AMPAN CIN U291507N2011PTC081376 Telephone +91-4172-279150 psi@peiner ....