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2023 (4) TMI 406 - DELHI HIGH COURTRefund of integrated tax paid on the export of services (zero rated supply) - zero rated supplies - invoices raised in the month of October 2018 - rejection of petitioner’s claim by referring to Sub-clause (D) of Rule 89(4) of Central Goods and Services Tax Rules, 2017 on the ground that the turnover reflected for the month of October, 2018 ought to be considered as the turnover for the month of November, 2018 when the remittances were received - HELD THAT:- The opening sentence of Rule 89(4) of the Rules makes it amply clear that it applies only in cases of zero rated supply of goods or services, without payment of tax under bond or letter of undertaking. There are merit in the petitioner’s contention that Rule 89(4) of the Rules is inapplicable to cases of refund of integrated tax paid on zero rated supply - However, the Appellate Authority failed to address the said contention and proceeded to mechanically reject the petitioner’s appeal on, ex facie, erroneous assumption that the petitioner was seeking refund of accumulated ITC. The impugned order cannot be sustained - appeal filed by the petitioner is remanded to the Appellate Authority to decide afresh - Petition disposed off.
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