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2024 (3) TMI 328 - HC - GSTRefund of IGST paid on goods exported - claim of higher duty drawback - Constitutional validity of Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the N/N. 131/2016- Cus. (N.T.), dated 31.10.2016 - Circular No. 37/2018-CUSTOMS dated 09.10.2018 - HELD THAT:- There are substance in the contentions as urged on behalf of the Petitioner that the Petitioner would be entitled to the refund of IGST paid by the Petitioner during the transitional period, after deducting the differential amount of duty drawback, in terms of what has been placed on record at Exhibit-G (at page 120 of the Petition). It is found from the Reply Affidavit that, on the factual matrix, no dispute has been raised in regard to the dis-entitlement of the Petitioner in regard to the quantum as described, in the Shipping Bills itself, which, in terms of Rule 96 of the CGST Rules would amount to applications for refund. Reference made to the observations of this Court in similar circumstances in the case of SATYEN POLYMERS PVT. LTD. VERSUS THE UNION OF INDIA AND ORS. [2023 (9) TMI 1238 - BOMBAY HIGH COURT] where it was held that The Circular on which reliance is placed by the Respondents is dated 9th October, 2018, whereas the export was made on 25th July, 2017 and 5th September, 2017, which is much before the date of Circular. It is a settled position that the circular cannot be made applicable retrospectively. Even otherwise, the circular proceeds on a footing of claim of higher duty drawback and not where the rate of drawback is same and further more the circular also dose not deal with the rectification of mistake if suffix (A) is mentioned instead of suffix (B), while mentioning the HSN Code, which the facts in the instant case. The Respondent Authorities are directed to grant refund of IGST paid on goods exported by the Petitioner during the Transitional Period, after deducting the differential amount of duty drawback, i.e. grant refund of Rs. 30,04,591/- [Rs. 36,47,039 (Rs. 7,13,830 Rs. 71,382)], along with appropriate interest on such refund from the date of the shipping bill till the date of actual refund - the amount be released with simple interest, at the rate of 7%, to the Petitioner within three weeks from the date an authenticated copy of this order is presented before the concerned officer - petition disposed off.
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