TaxTMI 
TaxTMI 
2024 (9) TMI 378
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1. 46/13.07.2017 KHPL/325/17-18 13.07.2017 7337308/ 13.07.2017 130950 24-7-2017 10075017521 1,44,118.00 1,92,157.00 2. 13/06.07.2017 KHPL/326/17-18 04.07.2017 7218237/ 07.07.2017 130414 15-7-2017 AMC0564386 10.07.2017 3,95,334.00 5,23,608.00 3. 52/14.07.2017 KHPL/332/17-18 14.07.2017 7381089/ 15.07.2017 129350 DT25-7-2017 DEL074463 18.07.2017 2,15,832.00 2,87,775.00 4. 11/04.07.2017 KHPL/334/17-18 04.07.2017 7218238/ 07.07.2017 130414 15-7-2017 FDS-NSA-1700102 10.07.2017 91,867.00 1,21,627.00 5. 12/04.07.2017 KHPL/335/17-18 04.07.2017 7216045/ 07.07.2017 130414 15-7-2017 FDS-NSA-1700102 10.07.2017 46,000.00 60,902.00 6. 10/04.07.2017 KHPL/336/17-18 06.07.2017 7218240/ 07.07.2017 130414 15-7-2017 FDS-NSA-1700102 10.07.2017 3,95,334.00 5,23,408.00 7. 15/06.07.2017 KHPL/337/17-18 06.07.2017 7218141/ 07.07.2017 130323 20-7-2017 AMC0567827 17.07.2017 1,97,667.00 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....6.07.2017 131577 11-8-2017 CNS-NSA-1700308 09.08.2017 72,639.00 96,852.00 22. 229/11.08.2017 KHPL/367/17-18 10.08.2017 7988504/12.08.2017 132951 1-9-2017 FDS-NSA-1700122 11.08.2017 62,665.00 85,227.00 23. 321/24.08.2017 KHPL/368/17-18 24.08.2017 8223944/24.08.2017 133192 1-9-2017 501071403920 29.08.2017 22,203.00 29,603.00 24. 242/14.08.2017 KHPL/370/17-18 14.08.2017 8016325/ 14.08.2017 132068 24-8-2017 OERT/0817022 21.08.2017 1,07,995.00 1,43,994.00 25. 243/14.08.2017 KHPL/371/17-18 14.08.2017 8016274/ 14.08.2017 132431 26-8-2017 FDS-NSA-1700128 24.08.2017 1,26,211.00 1,68,282.00 26. 271/17.08.2017 KHPL/372/17-18 17.08.2017 8068791/17.08.2017 132431 26-8-2017 FDS-NSA-1700126 24.08.2017 90,221.00 1,20,295.00 27. 272/17.08.2017 KHPL/373/17-18 17.08.2017 8068788/17.08.2017 132431 26-8-2017 FDS-NSA-1700126 24.08.2017 90,221.00 1,20,295.00 28. 273/17.08.2017 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f IGST so paid is required to be credited to the bank account of the exporter directly with the help of portal (GSTN), provided GSTR-1 and GSTR-3B are filed. In regard to the exports made by the Petitioner, details whereof are tabulated hereinabove, the Petitioner had paid IGST in regard to the goods which were exported and had also filed GSTR-1 and GSTR-3B on time. Therefore, it is the case of the Petitioner that the shipping bills filed in regard to the said exports were required to be treated as an application for refund and the refund of IGST paid in regard to exported goods was required to be credited in the Petitioner's bank account. 5. The exports were made by the Petitioner in July, August and September 2017. Despite considerably long time having passed, the said refund was not credited to the Petitioner's bank account. Therefore, the Petitioner's Custom House Agent time and again personally visited Respondent No.2's office and made requests for refund of IGST in the Petitioner's bank account at the earliest. However, the same was not done. 6. It is the case of the Petitioner that, during personal visits of the Petitioner's Custom House Agent, he was informed that, as....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lated on account of exports made without payment of tax under section 16 (3) (a) of the IGST Act. The procedure for availing the same was provided in Rule 89 of the CGST Rules. The same had nothing to do with refund of IGST paid on exported goods in accordance with Section 16 (3) (b) of the IGST Act, which is to be availed under Rule 96 of the CGST Rules. 12. Mr. Trivedi further submitted that Section 54 (3) specifically incorporates that refund of unutilized credit of IGST being accumulated on account of exports made without payment of GST, i.e. under Section 16 (3) (a), would not be allowed if drawback at higher rate is availed. However, there is no such restriction in Section 54 (1). Thus, refund of IGST paid on exported goods, which is due and payable in accordance with Section 16 (3) (b) of the IGST Act read with Section 54 of the CGST Act read with Rule 96 of the CGST Rules, cannot be withheld / denied on the ground that drawback at higher rate is claimed. 13. Mr. Trivedi further submitted that refund of IGST paid on exported goods could only be withheld / denied in case of contingencies arising as per Rule 96(4) of the CGST Rules. He submitted that the said provision d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that even condition no.12A has been complied with by the Petitioner because the Petitioner had not availed and shall not avail input tax credit of the CGST or of the IGST. He submitted that, as the Petitioner had complied with one option, the Petitioner was not required to comply with another option of not availing IGST refund in regard to exported goods. 17. Mr. Trivedi submitted that Circular No. 32/2017 dated 20th July 2017, is nothing but an image of the aforesaid condition no.12A. It provides clarification regarding exports under claim for drawback in the GST scenario. It contemplates that a declaration is to be submitted by the exporter claiming drawback at higher rate. A format of the said declaration which is a part of the same Circular would show that this declaration is nothing but a mirror image of the aforesaid condition no.12A 18. Mr. Trivedi submitted that since the said condition as well as the said declaration gives an option to the exporter claiming drawback at higher rate of either not availing credit as aforesaid or not claiming refund of IGST, the Petitioner had rightly chosen not to avail the credits. He submitted that therefore, even in that view of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... xi. G NXT Power Corp. vs. Union of India & Ors. Judgement of the Kerala High Court at Ernakulam in WP(C) No.2981 of 2019 (W) dated 29th August 2019. xii. Precot Meridian Ltd. vs. The Chief Commissioner of Customs Judgement of the Kerala High Court at Ernakulam in WP(C) No.27772 of 2019 (V) dated 1st November 2019. xiii. R.P.Exim vs. The Principal Commissioner of Customs 2023 (69) G.S.T.L.240 (Guj.). xiv. TMA International Pvt. Ltd. vs. Union of India 2020 (35) G.S.T.L. 22 (Del.). xv. Kishan Lal Kuria Mal International vs. Union of India 2023 (69) G.S.T.L. 51 (Del.). 21. As far as the Order dated 6th October 2023 was concerned, Mr. Trivedi submitted that, instead of allowing the refund of IGST, it wrongly rejected the same. He submitted that a perusal of the said order would show that it is admitted therein that the Petitioner had complied with condition no.12A and had not availed ITC as mentioned hereinabove. Mr. Trivedi further submitted that it is also admitted therein that the drawback at higher rate was correctly availed in accordance with the relevant provisions mentioned hereinabove, He further submitted that it was also admitted th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t. Ltd. (Supra), the Courts have held that, if the rate of drawback under column "A" and column "B" is the same, then, in such a situation, refund of IGST has to be ordered even if the party selects column "A", as, because the rates are identical, by selecting column "A" the party does not get any double benefit. 27. Further, in M/s. AIM Worldwide Pvt.Ltd. (Supra), M/s. Vimla Food Products (Supra), Amit Cotton Industries (Supra), Phoenix Contact India Pvt.Ltd. (Supra), Nilamel Exports (Supra), G NXT Power Corp. (Supra), R.P. Exim (Supra), Kishan Lal Kuria Mal International (Supra) and Real Prince Spintex Pvt. Ltd. (Supra), the Courts allowed refund of IGST despite the party selecting column "A" and claiming drawback at a higher rate because the party had already paid back the differential drawback or the Courts allowed the refund of IGST by directing deduction therefrom of the differential drawback claimed. 28. In the case of Awadkrupa Plastomech Pvt.Ltd. (Supra), the Gujarat High Court in fact held that Circular No. 37/2018-Customs dated 9th October 2018 would apply only to cases where the exporters have availed the option to take drawback at the higher rate in place of the ....