TaxTMI 
TaxTMI 
2025 (8) TMI 982
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the case is that the Petitioner had purchased certain products being cordless sets and other items and had paid GST on the said purchases. 4. The same were exported by the Petitioner between September to December, 2021. These exports were zero rated supplies under Rule 96 (A) of the Central Goods and Service Tax Rules, 2017. The Petitioner filed a refund application on 12th August, 2023 and claimed refund of the unutilized input credit tax of Rs 10,05,341/-. A Show Cause Notice dated 5th September, 2024 (hereinafter, SCN) was then issued to the Petitioner seeking the following documents from the Petitioner:- Sl.No. Description/Non-submission of the following documents Amount inadmissible 1. Declaration under second and th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to the refund under category of Refund of ITC on Export of Goods & Services without Payment of Integrated Tax as per the circular No. 125 dated 18-11- 2019 issued by CBEC. 5. The GSTR-3B of the last tax period (Sep-24) & GSTR-1 (Oct.-2024) has been filed by the taxpayer and no dues are pending against the applicant. 6. It has been checked and found that the refund amount claimed has been debited from the electronic credit ledger. 7. It has been found no ITC on capital goods have been claimed by the taxpayer in the refund application. Taxpayer has filed declaration that refund is not barred by second and third proviso to section 54(3) of CGST Act 2017. On the examination of the refund application and docum....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m the above impugned order, the only ground on which the refund has been rejected is that the LUT certificate was filed on 26th August, 2021, but the refund claimed period is prior to that i.e., July 2021 to December,2021. Ld. Counsel further submits that this is a completely baseless ground because the exports were made between September 2021 to December, 2021 and the LUT was filed prior to the said date of first export. 7. Ms. Vaishali Gupta, ld. Panel Counsel on the other hand submits that the matter may be remanded to the adjudicating authority and a fresh hearing be given to the Petitioner. 8. The Court has considered the matter. In the opinion of this Court, exports of this nature, which are zero rated supplies, are meant as an ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... bills or bills of export and the number and the date of the relevant export invoices, in a case where the refund is on account of export of goods,...." Thus, the withholding of the refund in this manner would be completely contrary to the scheme, spirit and the letter of law. 9. It is noticed by this Court that in several cases, whenever refund applications are filed, SCNs are issued, and in some manner or the other, the Department holds up the processing of refund which is completely impermissible. 10. A perusal of this case would show that in the SCN dated 5th September, 2024, various documents were sought and the same were supplied by the Petitioner in a prompt and diligent manner. This fact of the documents having been supplie....