TaxTMI 
TaxTMI 
TaxTMI 
2023 (9) TMI 1238
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....ich reads thus : "(c). This Hon'ble Court be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction to the Respondent No.1 to release the refund claim of Rs. 17,04,127/- on account of zero-rated supplies along with interest as prescribed under the IGST Act, from the end of 3 months after the filing of the Shipping Bills till the date of payment of refund to the Petitioner." 3. The Petitioner is engaged in the business of manufacturing Polyester Resin and produces raw material from various sources complying with the ISO standards. 4. The Petitioner, in the month of July and September 2017 exported two consignments containing unsaturated Polyester Resin ESPOL categorised under HSN Code 39079120 from JNP....
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....out the said stand of the revenue by relying upon Circular No. 37 of 2018 dated 9th October, 2018. 9. On 6th May, 2019 the Petitioner's Advocates addressed a detailed letter to Director General of Foreign Trade as also to the Central Board of Indirect Taxes and Customs narrating the aforesaid facts and requesting to give permission to the Petitioner to rectify and amend the shipping bill to substitute HSN Code 3907-A by 3907-B. However, there was no response from any of the authorities. 10. It is on the backdrop of the aforesaid events that the present petition is filed seeking refund of Rs. 17,04,127/- alongwith the interest. 11. Submission of the Petitioner : The Petitioner submitted that the duty drawback rate under HSN Code 3907-....
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....d circular the claim of the Petitioner is not tenable. The Respondents further submitted that the Petitioner has consciously relinquished their claim of refund by mentioning the HSN Code 3907-A. However, the Respondents fairly and rightly so conceded that the duty drawback rate under 3907-A as well as 3907-B is same and therefore the issue is covered by the decision of this Court in the case of Sunlight Cable Industries (supra). 13. Having heard the learned counsel for the Petitioner and the learned counsel for the Respondents, we are of the view that for the reasons stated herein below, the contentions of the Petitioner are justified. 14. At the outset, it is not disputed that the duty drawback rate under HSN Code 3907-A and 3907-B is sa....
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.... provides for refund, which includes refund of tax paid on zero rated supplies of goods or services or both or on inputs services, etc. In the present case, it is not in dispute that the case of the Petitioner is a case of zero rated supply under Section 16(3) of the IGST Act. In these circumstances, Rule 96 of the CGST Rules, which provides for refund of integrated tax paid on goods or services exported out of India had become applicable. On this, there is no dispute. 10. In such circumstances, the only question, which is required to be determined is as to whether the Respondents are correct in their assertion that in making the refund as claimed by the Petitioner the Petitioner had claimed duty drawback at the higher rate of the IGST r....
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....ition. In the instant case, the assessee had never availed the option to take drawback at higher rate in place of the IGST refund. In such circumstances, the Circular is not applicable to the facts of the present case. 9. Even as per the Condition No. 7 of the Notification 131/2016-Cus. (N.T.) dated 31/10/2016, if the rate indicated in the columns (4) i.e. higher duty drawback and (6) i.e. lower duty drawback are the same, then it shall necessarily imply that the same pertains only to the Customs component and is available irrespective of whether the exporter has availed of the CENVET facility or not. 10. The petitioner had exported Rope Making Machine HSN Code 84794000 which attracts the same rate under both the columns (4) & (6) res....
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....nter alia making the following observations: "6. From the facts on record, it is evident that the petitioner is claiming drawback of the custom component only for the goods exported by the petitioner at the rates specified therein. The rates of drawback under column 'A' and 'B' for the product exported by the petitioner is the same. The said fact is not disputed by the respondents. It is only on technical ground that affixing suffix 'A' claim of the petitioner is denied. The case of the petitioner is similar to the one decided by Gujarat High Court in the case of Awadkrupa Plastomech Pvt. Ltd. (supra) and confirmed by the Apex Court. 7. In view of the above, the petitioner succeeds. Respondents shall sanction the refund towards IGST p....