2025 (6) TMI 507

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....ices. 2. Petitioner claims to be 100% export oriented unit engaged in the manufacture and export of spices, herbs and flavours. In the course of business, petitioner procures raw materials as well as finished goods for exports. Supply of goods and services for export are to be treated as 'Zero rated supplies'. Petitioner at times follow the practice of submitting letters of undertaking without payment of integrated tax and claim refund of unutilised Input Tax Credit or pay the integrated tax and claim refund under the rebate method as provided under the Central Goods and Services Tax Rules, 2017 (for short, 'the CGST Rules'). 3. For the period from April 2018 till May 2018, when attempts were made by the petitioner to file an applicat....

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.... 18.11.2019 is also relied upon, to justify the refusal to consider the application for refund. 5. I have heard Sri. A. Kumar, the learned Senior Counsel instructed by Smt. G. Mini, on behalf of the petitioner and Sri. P. G. Jayashankar, the learned Standing Counsel for the respondents. 6. The application for refund submitted by the petitioner has been rejected solely on the ground that a manual application is not maintainable relying upon Rule 89 of the CGST Rules. The aforesaid Rule describes that a person claiming refund of any tax, interest or penalty, may file an application electronically in Form GST RFD-01 through the common portal, either directly or through a Facilitation Centre. However, Rule 97A of the CGST Rules, which is ....