TMI BlogRefund of gstX X X X Extracts X X X X X X X X Extracts X X X X ..... Some trader paid gst on import of salt at Mundra port in Feb.,2019. The customs charged GST thereon. Can the trader claim refund of GST as the burden of GST was not shifted while selling the same in India? - Reply By KASTURI SETHI - The Reply = Refund on the ground that you have not passed on the burden of tax to the consumer/buyer cannot be claimed. - Reply By RAJINDER SAREEN - The Reply = B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Sir, salt attracts nil rate of GST. But customs has charged GST for no reason except for defective system. Can't the refund of the same be claimed? - Reply By RAJINDER SAREEN - The Reply = Sethi ji, can't refund of GST be claimed as salt attracts nil GST. - Reply By KASTURI SETHI - The Reply = If duty is paid without any authority of law or collected by the department with out an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y authority of law, it is unconstitutional action and refund is admissible. Ensure that salt does not attract duty. As you have mentioned that you have not passed on the burden of duty to the buyer, it means you have paid duty out of your pocket and refund claim shall not be hit by the principles of unjust enrichment. - Reply By RAJINDER SAREEN - The Reply = Sethi ji, thanks. - Reply By R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AJINDER SAREEN - The Reply = Will the refund of amount unconstitutionally collected by the department be hit by time limitation ? - Reply By KASTURI SETHI - The Reply = Not at all. There is a case law on this issue in your favour. - Reply By KASTURI SETHI - The Reply = Tax or duty collected unconstitutionally does not conform to the definition of tax or duty. It is an amount. Hence time bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation not applicable. - Reply By YAGAY andSUN - The Reply = Since Salt is Exempted in GST Regime, therefore, charging or paying it inadvertently, will not make it bar by limitation. We duly endorse the views of Sethi Sir. - Refund of gst - Query Started By: - RAJINDER SAREEN Dated:- 1-2-2020 Customs - Import - Export - Customs - SEZ - Got 9 Replies - Customs - Discussion Forum - Knowle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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