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2020 (11) TMI 1 - Commissioner - GSTPrinciples of Natural Justice - Refund of unutilized input tax - zero rated supply - refund rejected solely on the ground that as per Section 54(3)(i) read with Rule 89(2)(f) of the GST Law, the provisions for refund of unutilized input tax is available to only those taxpayer who made supplies to SEZ Unit or the Developer - Whether the rejection of refund claim by the AA, is in tune with the provisions of (CGST/SGST) APGST Act, 2017 or not? HELD THAT:- On comprehending the Rule 89(1), the second proviso unambiguously stipulates that in respect of supplies to SEZ units/developers, the refund “SHALL” be claimed by suppliers of goods to the SEZ unit or developer only. Further, Rule 89(2)(f) prescribes that SEZ unit/developers shall not avail input tax credit on the supplies received by them from non SEZ suppliers and refund would be claimed by supplier to SEZ unit/developer only - On comprehending the Rule 89(1), the second proviso unambiguously stipulates that in respect of supplies to SEZ units/developers, the refund “SHALL” be claimed by suppliers of goods to the SEZ unit or developer only. Further, Rule 89(2)(f) prescribes that SEZ unit/developers shall not avail input tax credit on the supplies received by them from non SEZ suppliers and refund would be claimed by supplier to SEZ unit/developer only The refund eligibility claim by the appellant is not in tune with the provisions of Act and the AA has precisely rejected such refund claim duly observing the provisions of the Act - the levy of refund reject by the assessing authority, are confirmed - Appeal dismissed - decided against appellant.
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