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2021 (6) TMI 19 - Commissioner - GST100% EOU - Refund of unutilized Input Tax Credit - denial on the ground that the claimant has failed to give prior intimation in a prescribed proforma in “Form A” i.e. bearing a running serial number - procurement of Goods and Services, which were used for export of goods/services without payment of Tax - HELD THAT:- The question of deemed export arises as the appellant is 100% EOU and supplies of goods received by them is treated as deemed export. The deemed export refer to supplies of goods manufactured in India, which are notified as deemed export under Section 147 of the CGST Act, 2017. Certain supplies of goods by a registered person to export oriented unit have been notified as deemed export supplies vide Notification No. 48/2017-Central Tax, dated 18-10-2017 - Rule 89 of the CGST Rules, 2017 as amended vide Notification No. 47/2017-Central Tax, dated 18-10-2017 allow either the recipient or supplier of deemed export supplies to claim the refund of tax paid thereon, where the recipient does not avail of Input Tax Credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund. Para 41 of Circular No. 125/44/2019-GST, dated 18-11-2019 it is also clarified that the procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/Software Technology Park (STP) Unit/Bio- Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017- GST, dated 6-11-2017 needs to be complied with. Thus, the appellant was required to follow the procedure as prescribed under Circular No. 14/14/2017- GST, dated 6-11-2017 but they failed to do so. Since, the appellant has failed to follow the procedure and not complied the conditions as prescribed under the said circular, they are not eligible for refund. Appeal dismissed - decided against appellant.
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