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2023 (6) TMI 20 - HC - CustomsRefund of the IGST paid with regard to the goods exported - zero rated supplies - rejection due to drawback claimed by the petitioner - HELD THAT:- As per Rule 96 of the CGST Rules, 2017, shipping bill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once Export General Manifest (EGM) and valid GSTR-1 and GSTR-3B for the relevant period has been filed. It was further stated that the petitioner had declared the IGST amount of Rs. 1667/- and Rs. 6363/- in the shipping bills (refund application) and accordingly, IGST refund was processed automatically in the Customs EDI System. The said amount was credited in the designated bank account of the petitioner on 09.06.2018. If, the petitioner would have not made any mistake in filing of IGST amount in shipping bills, he might get the total refund automatically on 09.06.2018. The present one is the second petition filed by the same petitioner seeking the similar benefit. In the present case, IGST paid by the petitioner was corrected as Rs. 2,01,423.31/- for shipping bill No. 7229240 dated 08.07.2017 and Rs. 2,47,486/- for shipping bill No. 7451382 dated 19.07.2017. However, the refund of IGST paid was rejected due to drawback in Part ‘A’ taken by the petitioner. This prayer of the petitioner for refund is governed by circular dated 30.06.2017 (Annexure R-1) and circular bearing No.37/2018-Customs dated 09.10.2018 (Annexure R-2) - a perusal of circular No. 37/2018-Customs dated 09.10.2018 (Annexure R-2) issued by the Board makes is clear that for exports affected during the transition period by declaring drawback serial number suffixed with A or C, the exporters have consciously relinquished their IGST/ITC claims. Reference, at this stage, can be made to a judgment passed by the High Court of Kerala in G NXT POWER CORP. VERSUS UNION OF INDIA, REPRESENTED BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE (CENTRAL BOARD OF EXCISE AND CUSTOMS) , NEW DELHI, CENTRAL BOARD OF INDIRECT TAXES AND CUSTIOMS, NEW DELHI, COMMISSIONER OF CUSTOMS, COCHIN AND DEPUTY COMMISSIONER OF CUSTOMS (REFUNDS AND DRAWBACK) , COCHIN [2019 (9) TMI 515 - KERALA HIGH COURT] wherein the revenue was alleging that the petitioner had already availed/drawn higher rate of duty drawback, therefore, while ordering refund of IGST, the petitioner was required to refund higher rate of duty drawback with interest. On the other hand, claim of the petitioner-assessee was that the respondent-revenue was liable to pay interest on IGST paid from the date on which request for refund was made. While deciding the matter, the respondents were directed to adjust amount already availed by the petitioner on account of higher rate of duty drawback and pay balance of IGST payable to petitioner within six weeks. Keeping in view the judgment passed in G.NXT Power Corp.’s case, the present petition is disposed of by giving direction to the respondents to adjust the amount already availed by the petitioner on account of higher rate of duty drawback and pay the balance of IGST payable to the petitioner within a period of six weeks from the date of receipt of certified copy of this order, failing which the respondents will pay interest @ 7% together with the balance amount payable from the date on which, a request for refund was made by the petitioner till the date of payment.
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