2024 (12) TMI 1183

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....through video conference, learned advocate Mr. P.Y. Divyeshvar for the respondent Nos. 1 and 2 and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent Nos. 3 and 4. 2. This petition is filed with a prayer to direct the respondent-Authorities to refund the IGST amounting to Rs. 20,20,803.80/- on account of the zero-rated supply made by the petitioner. 3. The brief facts of the case are as under : 3.1. The petitioner is a proprietorship firm engaged in the business of export of fresh fruits and vegetables and duly registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short the CGST Act). The petitioner is not having any domestic sales. The petitioner generally exports the goods wit....

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....d was paid by the respondent No.4 amounting to Rs. 35,31,021.90/- and rejected the claim of Rs. 20,20,803.80/- considering the Notification No. 14/2022 dated 5th July, 2022, more particularly, Explanation (c) inserted in Rule 89 (4) of the CGST Rules which reads as under : "(c) in sub-rule (4), the following Explanation shall be inserted, namely: - "Explanation. - For the purposes of this sub-rule, the value of goods exported out of India shall be taken as- (i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or (ii) the value declared in tax invoice or bill of supply, whichever is....

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....n of "adjusted total turnover" in the formula under the said sub-rule. 3.2 In this regard, it is mentioned that consequent to amendment in definition of the "Turnover of zero-rated supply of goods" vide Notification No. 16/2020-Central Tax dated 23.03.2020, Circular 147/03/2021-GST dated 12.03.2021 was issued which inter alia clarified that the same value of zero-rated/ export supply of goods, as calculated as per amended definition of "Turnover of zero-rated supply of goods", needs to be taken into consideration while calculating "turnover in a state or a union territory", and accordingly, in "adjusted total turnover?" for the purpose of sub-rule (4) of Rule 89. 3.3 On similar lines, it is clarified that consequent to Exp....