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2021 (3) TMI 1028 - HC - GSTLevy of CGST, IGST and TNGST - duty free shops in the various airports - concession fees paid by the petitioner to the airport authority under the petition mentioned agreement - HELD THAT:- The Hon'ble Bombay High Court in SANDEEP PATIL, FLEMINGO TRAVEL RETAIL LIMITED & ANR., VERSUS UNION OF INDIA AND OTHERS. [2019 (10) TMI 360 - BOMBAY HIGH COURT] held that since the duty free shop is located outside the customs frontier of India, it would be entitled to refund of ITC on the GST first paid by them. The department originally wanted to question the said decision before the apex court. But then, the central government declined to grant permission - The said decision was followed by the Hon'ble Kerala High Court in Flemingo Dutyfree Shop Private Limited vs. Union of India [2020 (9) TMI 981 - KERALA HIGH COURT]. The very same approach can be adopted in the case on hand also. Of course, a slight tweaking will be required. This is because the fourth respondent had paid GST to the first respondent for the period from 01.01.2018 to 31.03.2018 - In as much as the petitioner would be entitled to refund of ITC on the GST paid by them, I am of the view that no purpose will be served by asking the petitioner to pay GST and thereafter claim refund. Therefore, for the period prior to 28.02.2021, the petitioner need not pay any GST to the fourth respondent - Since the fourth has paid GST for the period from 01.01.2018 to 31.03.2018, even though the petitioner has not paid, the first respondent has to refund to the fourth respondent - The petitioner has to pay GST on the concession fee to the fourth respondent and thereafter claim refund as per Section 54 of the CGST Act with effect from 01.03.2021. Petition disposed off.
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