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2022 (2) TMI 1002 - HC - GSTRefund of the accumulated ITC - Constitutional Validity of Sub Rule (48) of Rule 89 of the CGST Rules, 2017 - ultra vires Sections 54 and 164 of the CGST Act, 2017, Section 16 of the IGST Act, 2017 and Articles 14 and 19(1)(g) of the Constitution of India or not - refund claims for unutilized ITC of input transactions attributable to Zero rated supply in the nature of exports under LUT - whether the assertion on the part of the writ applicant that it is entitled to claim the refund in accordance with the formula as provided under Sub Rule (4) of Rule 89 of the Rules is correct? HELD THAT:- The Joint Commissioner (Appeals), although took the view that Sub Rule (4B) of Rule 89 of the Rules would apply, yet it thought fit to remit the matter so that the claim can be determined accordingly. Mr. Dave would submit that now since the principle of input / output ratio is to be applied for the purpose of determining the amount to be refunded, a fresh exercise will have to be undertaken by the Assistant Commissioner. It is not even necessary to now quash and set aside the order passed by the Joint Commissioner (Appeals), as, in fact, the matter should go back to the Assistant Commissioner for the purpose of determination of the refund claim in accordance with the principle / formula, as provided and explained in the reply. But, at the same time, it would be necessary to quash and set aside the order passed by the Joint Commissioner dated 19th July 2021 - Appeal allowed in part.
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