TaxTMI 
TaxTMI 
2023 (12) TMI 1483
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....ief in terms of prayer "A" above may kindly be granted." 2. The case of the petitioner in its own words as pleaded in the petition can be stated as under. "4.1 The Petitioner Company is in a Phthalocyanine pigments manufacturer and exporter since 1989. The Petitioner got the registration under Section 22 of the Central Goods and Service Tax Act, 2017. 4.2 The Union has introduced the Goods and Service Tax Act 2017, mainly for the purpose of removing the cascading effect of taxes by a seamless flow of credit of taxes paid on the supply of raw materials, components and input services. This makes the scheme of the input tax credit in the ITC the backbone of the GST regime. The Union has provided some of the conditions for availing of the said ITC, which says that the entitlement to take credit of input tax charged on any extra supply of goods or services or both which are used or intended to be used in the course or furtherance of its business by taking credit in the electronic register prescribed by this purpose. However, a registered person working in the composition scheme cannot take input tax credit even when receiving the goods or services used in the furthe....
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.... 16(3) is to supply goods under a Bond or Letter of Undertaking without payment of Integrated Tax and claim a refund of unutilized input tax credit. The other option under clause (b) is to supply goods on payment of integrated tax and claim a refund of such tax paid on goods supplied. However, by virtue of amendments made vide Finance Act, 2021, sub-sections (3) and (4) have been enacted in place of clauses (a) and (b) of Section 16(3). 4.6 For CGST Act as well as IGST Act, a common set of Rules, namely, the CGST Rules, 2017 have been made by the Central Government in the exercise of powers conferred upon it by Section 164 of the CGST Act. Among other procedures, the procedure for refund is also laid down under these Rules. Section 54 of the CGST Act also refers to a refund of tax, whereas Rule 96 of the CGST Rules refers to the procedure to be followed for a refund of Integrated Tax paid on goods or services exported out of India. 4.7 The Petitioner has exported Pigment Blue under HSN 32041751 to various countries like Turkey and Netherlands. The Petitioners submitted Tax invoices/Bills of Supply, Invoice Cum Packing List, Shipping Bill, and other related documen....
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....s, authorized by him for this purpose, after recording the reason for the same. A brief remark on the reasons and particulars of the Commissioner's authorization should be made by the officer examining the goods in the departmental comments of the electronic shipping bill in the EDI system. (i) With the implementation of export RMS, a Post Clearance Audit (PCA) function has been introduced in respect of exports after the LEO is given for export consignment. The objective of PCA is to monitor, maintain and enhance compliance levels while reducing the dwell time of cargo. The RMS would select the Shipping Bills for audit, after the issue of LEO, and these selected Shipping Bills will be directed to the audit officers for scrutiny. (ii) The selection of Shipping Bills for verification of Self-assessment and/or examination will be based on the output given by RMS to ICES. However, owing to some technical reasons, if the RMS fails to provide output to ICES or RMS output is not received at ICES end, in time, the existing norms of assessment and examination will be applicable. 4.10 After carrying out the export of the consignments in the month of July 2017, unde....
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....matic process. Customs EDI System has an inbuilt mechanism to automatically grant refund after validating the Shipping Bill data available in ICES against the GST Returns data transmitted by GSTN. If the necessary matching is successful, ICES shall process the claim for refund and the relevant amount of IGST paid with respect to each Shipping Bill or Bill of export shall be electronically credited to the petitioner's bank account registered with the Customs authorities. 7.2 It is submitted that, the petitioner M/s. Ramdev Chemical Industries had claimed the Drawback by selecting "Category A" instead of "Category B" on export of their goods in the month of July, 2017 at the time of filing subject Shipping Bills. As per EDI system, it has been revealed that the Petitioner has filed their Shipping Bills in ICEGATE where claimant has opted voluntarily by adding Suffix "A" with drawback serial number to claim higher rate of drawback instead of IGST. 7.3 It is submitted that, the Petitioner has claimed Higher Drawback and violated condition 11(d) of the Notification 131/2016-Cus (N.T) dated 31.10.2016 as amended by notification 59/2017 dated 29.06.2017 read with Cir....
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....T) dated 31.10.2016 and since higher duty drawback has already been availed then granting the IGST refund would amount to double benefit as the Central Excise and Service tax has been subsumed in the GST. The relevant portion of the Notification 131/2016 Cus (N.T) dated 31.10.2016 is reproduced as under- "(7) The figures shown in the said Schedule in columns (4) & (5) refer to the total drawback (Customs, Central Excise and Service Tax component put together) allowable and those appearing in columns (6) & (7) refer to the drawback allowable under the Customs component. The difference in rates between the columns (4) & (6) refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in the columns (4) and (6), it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not." 7.7 It is further submitted that the said petitioner had made exports under Drawback claim at higher rate i.e. Category 'A' and also IGST refund for the period July, 2017. I further submit that the petitioner - M/s Ramdev Chemical Industries, had received amount of ....