TMI Blog2018 (12) TMI 1838X X X X Extracts X X X X X X X X Extracts X X X X ..... s own has travelled beyond the clarification as prescribed in the statute. The adjudicating authority should have relied on the exact wording of the statute under consideration - the adjudicating authority has wrongly deducted ITC of the same and lower tax rate availed by the appellants and agree to the arguments placed forward by the latter - Appeal allowed - decided in favor of appellant. - Order-in-Appeal No. AHM-EXCUS-003-APP-146 to 153-18-19 - - - Dated:- 27-12-2018 - Shri Uma Shanker, Commissioner (Appeals) ORDER This order arises on account of appeals filed by M/s. Supernova Engineers Ltd., Survey Number 1470/1, Village Rajpur, Taluka - Kadi, Dst. Mehsana (hereinafter referred to as the the appellants for sake of brevity) against the following two Orders-in-Original (hereinafter referred to as the impugned orders for the sake of brevity) passed by the Assistant Commissioner, CGST, Kadi Division, Gandhinagar (hereinafter referred to as the adjudicating authority for the sake of brevity); Sr. No. O-I-O No. O-I-O date Amount of refund claimed ( Rs. ) Amount of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verted duty structure, the input tax credit pertaining to only such inputs, the rate of tax on which is higher than the rate of tax on output supplies, would be permissible to be put into the formula for calculating refund in case of inverted duty structure. The appellants, thus, pleaded that the adjudicating authority denied the refund of input tax credit pertaining to the inputs where tax is lower or equal to the rate of tax on the output supply of DG sets. Thus, according to the appellants, the formula adopted by the adjudicating authority is incorrect and not in consonance with the GST provisions. The adjudicating authority has derived the amount of net ITC by considering only such input tax credit of purchase invoice which are higher than the rate on the final product. 4. A personal hearing in the matter was held on 13-12-2018 and Shri Jigar Shah, Advocate, appeared before me on behalf of the appellants and reiterated the contents of the grounds of appeal. He claimed that the methodology adopted to quantify the claim is wrong. He also submitted details of pending cases along with details of refund sanctioned and rejected. 6. I have carefully gone through the facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Month Turn-over of Inverted rated supply of goods Net ITC Adjusted Total Turnover Tax payable on such Inverted rated supply of goods Refund Receivable Refund Receivable as per Online Application ARN No. 1 2 3 4 IGST CGST SGST 5=(1*2/3)-4 JULY 17 9216000 11631321 28699555 1658880 1975686 50242 50242 2076170 AB240717986104W REFUND REJECTED 224199 50242 50242 324683 REFUND RECEIVED 1751487 0 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AA2401188520778 REFUND REJECTED 991652 1052515 1052515 3096682 REFUND RECEIVED 0 0 0 0 APR. 18 59844057 22637875 83700170 10771931 5413726 0 0 5413726 AB24041813723H REFUND REJECTED 451099 451099 REFUND RECEIVED 4962627 0 0 4962627 JUN. 18 49449602 24464276 86299959 8900928 5117024 0 0 5117024 AB2406184251961 REFUND REJECTED 3418338 3418338 REFUND R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en words are dear and unambiguous - Courts to decide what the law is and not what it should be - Courts to adopt construction which will carry out obvious intention of legislature, [paras 14, 15] (B) In the case of Dharamendra Textile Processors, 2008 (231) E.L.T. 3 (S.C.); Interpretation of statutes - Principles therefore - Court cannot read anything into a statutory provision or a stipulated condition which is plain and unambiguous - A statute is an edict of the legislature - Language employed in statute is determinative factor of legislative intent. (C) In the case of Favourite Industries, 2012 (278) E.L.T. 145 (S.C.); Interpretation of statutes - Exemption notification - It is concession/exception in fiscal statute, and is required to construed strictly -There cannot be any addition or subtraction to words employed in it - Its wordings have to be given their natural meaning, when they are simple, clear and unambiguous. [paras 14, 25] 7. Therefore, I find that the adjudicating authority has wrongly deducted ITC of the same and lower tax rate availed by the appellants and agree to the arguments placed forward by the latter. 8. In view of above, I set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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