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2020 (11) TMI 783 - HC - GSTRefund of Input Tax Credit - exports of goods outside India - zero rated supplies - Section 16 of the Integrated Goods and Services Tax Act, 2017 - HELD THAT:- The admitted position is that the Circular No.14/2018-Customs dated 04th June, 2018 is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. The impugned orders dated 01st June, 2020 passed by respondent no.3 as well as the orders dated 11th March, 2019 and 22nd July, 2019 issued by respondent no.2 are set aside - the matter is remanded back to the Original Adjudicating Authority i.e. Assistant Commissioner, who in turn is directed to decide the same in accordance with law - Petition allowed by way of remand.
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