2025 (9) TMI 1519

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....a waives service of notice of rule for and on behalf of the respondents. 3.1. Both these petitions are filed against the orders dated 29th September, 2023 passed by the Appellate Authority reversing the order passed by the respondent No.3 sanctioning the refund to the petitioner. 3.2. The petitioner filed refund claim in Form GST-RFD-01 under the category of "Export of Goods/Services without payment of Tax" in terms of Section 54 of the Central/State Goods and Services Tax Act, 2017 (for short 'the GST Act') read with Rule 89 of the Goods and Service Tax Rules, 2017 (for short 'the GST Rules'). 3.3. After verification of the refund claim, the respondent No.3 by the orders dated 22nd September, 2022 sanctioned the refund to the peti....

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....that they had fulfilled the condition of Rule 89(2)(c) of the CGST Act, 2017 wherein they had :- (i) submitted and uploaded a Statement 3 containing the No. & Date of invoices and the relevant Bank Realization Certificates for all the invoices, as per the prescribed format in the GST Portal while filing the Refund Application in For RFD-01. Enclosing Statement-3 as Annexure-1; (ii) uploaded the Bank Realization Certificate for all the Service Export Invoices as per the Statement 3, enclosing Form RFD-0l wherein proof of BRC uploaded is mentioned under "supporting documents" as specified in Annexure-2; (iii) re-submitting the Bank Realization Certificates along with this Reply for all the Service Export Invoices in....

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....nts with the refund claim in terms of rule 89(2) of the CGST Rules. 4.2. The refund claim is not hit by time bar and unjust enrichment. 4.3. All the due return have been filed by the claimant and a dues are pending recovery and therefore, no amount required to be withheld as per provisions of section 54(10) of CGST Act. 4.4. The calculation of export/zero-rated turnover, adjusted aggregate turnover and Ne ITC given by the claimant has been verified and found correct. 4.5. The details of shipping bills have been verified from the ICEGATE portal and found to be correct. 4.6. The amount claimed as refund has been debited by the claimant from their electronic credit ledger. 4.7. They have al....