2026 (8) TMI 660

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....ame. After the exports were completed, for the IGST paid by them, the appellants filed a refund claim of Rs.1,56,510/- on 06.02.2019. A Show Cause Notice was issued on 11.07.2019 seeking to know as to why the refund claim should not be rejected and why penalty should not be imposed on them for not following proper procedure. 2. After due process, the Adjudicating authority has rejected the refund claim and imposed penalty on the appellant. On appeal, the Commissioner(Appeals) has dismissed the appeal filed by the Appellant. Therefore, the Appellant is before the Tribunal. 3. The Ld.Counsel appearing on behalf of the Appellant submits that the CGST regime had come into force w.e.f. 01.07.2017. The new export procedures were not in prop....

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....even if Shipping Bills were not filed by the Appellant, the same should be treated as a procedural lapse on the part of the Appellant. The actual exports and payment of IGST is not disputed. Considering these factual details, it is prayed that the impugned order may be set aside and the Appeal may be allowed. 4. The Ld.AR for the Department reiterates the findings of the lower authorities. He submits that w.e.f. 01.07.2017, the procedure for exports to Bhutan has been modified. As per the revised procedure the exporters are required to file the Shipping Bill and the IGST gets refunded to them based on the entries made in the Shipping Bill. Therefore, he justifies the rejection of refund and imposing of penalty on the Appellant. 5. Hea....

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.... any reason as to why the lower authorities have imposed penalty of Rs.1.00 Lakh on the Appellant. Finding no justification whatsoever for this penalty, I set aside the same. 8. So far as the refund is concerned there is no dispute that the IGST has been paid by the Appellant as can be seen from the tax invoices. Even in the Order-in-Original and Order-in-Appeal there is no dispute about any non-payment of IGST. The details of documentary evidence submitted by the appellant in respect of the three consignments is as per the following table : Sl. No Tax Invoice No. & Date Page No. Bhutan Invoice No. & Date Page No. Date of Examination and sealing endorsement by the officer of CGST Noida Page No. Date of....

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.... the above-mentioned packages have been identified by me and realed with the GST seal under my supervision. fatamal Jatanjas 14/0/17 Signature and designation of the Officer of Goods & Service Tax Citula que/PATANA HUNGRY 20) I'mopp Serial No War: 14.07.191. केन्द्रीय वस्तु एवं सेवा कर CENTRAL GOODS & SERVICES TAX Ranges. Div .- I. Nolde Superintendent Icu"" Noida-[ Go be given in red ink and e cirelost by the Border Examiner) f godl'ad tha. v. above -mentioned consignment aas heen doly identified by me and bes passed the Border Customs Post. It'snar Senal muyber of the Border ....

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....r hierchy declare that the Above-mentioned particulars are true and correctly sui ted and that the consignment of goods is intended for export to Bluten (place) and sail pot he diverted en route to any other country. Spiele No, BIR 38 R 0175 3203 & 3204 Noide- Chutar Pradesh, (India)-201301 1-4/07/2017 AWPL, Gelepher Lashkar 07/08/2019 CON VOTO Store Section Ducatilary AWPL, Gelephu Distillery Bibuti rised agent. Ipany's PAN * Corporation 50,760.00 50.760.00 E. & O.E 50,760.00 4,23,000.00 Terms of Delivery Country BHUTAN City/Port of Loading Voshol/Flight No HR 38R 0175 Despatched through Dospatch Document No AWP/HO/PM120171000CE Pouce Order No Supplier's Ref ....