2024 (5) TMI 254

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.... For the Respondents : Mr. J. K. Jeyaselan Government Advocate ORDER The petitioner has filed this writ petition for a Certiorarified Mandamus to call for records pertaining to the impugned refund sanction/rejection order No.ZB3309200729987 in Form GST RFD-06 dated 26.09.2020, to quash the same and to direct the second respondent to honor the claim of refund in full as claimed. 2. The ....

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.... sub-rule (4) of rule 89 of CGST Rules vide Notification No. 14/2022-Central Tax dated 05.07.0222. Clarification is being sought as to whether value of goods exported out of India has to be considered as per Explanation under sub-rule (4) of rule 89 of CGST Rules for the purpose of calculation of "adjusted total turnover" in the formula under the said sub-rule. 3.2. In this regard, it is ....

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.... India to be included while calculating "adjusted total turnover" will be same as being determined as per the Explanation inserted in the said sub-rule." 3. It is submitted that if the case is remanded back to the respondents to re-examine the issue afresh in the light of the above paragraph, the petitioner may succeed in getting the re-fund as has been allowed for the subsequent period. 4. ....