2023 (12) TMI 964

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....DAL, MEMBER (JUDICIAL) Shri Subrata Debnath, Authorised Representative for the Appellant Ms. Shreya Mundhra, Advocate for the Respondent ORDER The respondent has filed an application for early hearing of the appeal. The reasons for filing the application are considered and found satisfactory. 2. Therefore, the application for early hearing of the appeal is allowed and with the conse....

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..... 5. The ld.A.R. for the Revenue-Appellant, submits that the Revenue has filed this appeal. In terms of Section 54 (3) of the CGST Act, 2017, no refund of unutilized input tax credit shall be allowed in case where the goods exported outside India are subjected to export duty. Admittedly, in this case, the goods exported by the respondent are subject to export duty, therefore, they are not entit....

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....s not maintainable as the amount of revenue is less than Rs.50.00 lakhs. 7. In rebuttal to the arguments advanced by the ld. Counsel for the respondent, the ld.A.R. for the Revenue submits that as the issue is recurring in nature, therefore the CBEC Circular dated 02.1.1.2023 is not applicable to the facts and circumstances of the case. 8. Heard both sides and considered the submissions. ....