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Refund of gst, Customs - Import - Export - Customs - SEZ

Issue Id: - 115965
Dated: 1-2-2020
By:- RAJINDER SAREEN
Refund of gst

  • Contents

Some trader paid gst on import of salt at Mundra port in Feb.,2019. The customs charged GST thereon. Can the trader claim refund of GST as the burden of GST was not shifted while selling the same in India?

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Showing Replies 1 to 8 of 8 Records

1 Dated: 3-2-2020
By:- KASTURI SETHI

Refund on the ground that you have not passed on the burden of tax to the consumer/buyer cannot be claimed.


2 Dated: 3-2-2020
By:- RAJINDER SAREEN

But Sir, salt attracts nil rate of GST. But customs has charged GST for no reason except for defective system. Can't the refund of the same be claimed?


3 Dated: 3-2-2020
By:- RAJINDER SAREEN

Sethi ji, can't refund of GST be claimed as salt attracts nil GST.


4 Dated: 3-2-2020
By:- KASTURI SETHI

If duty is paid without any authority of law or collected by the department with out any authority of law, it is unconstitutional action and refund is admissible. Ensure that salt does not attract duty. As you have mentioned that you have not passed on the burden of duty to the buyer, it means you have paid duty out of your pocket and refund claim shall not be hit by the principles of unjust enrichment.


5 Dated: 3-2-2020
By:- RAJINDER SAREEN

Sethi ji, thanks.


6 Dated: 3-2-2020
By:- RAJINDER SAREEN

Will the refund of amount unconstitutionally collected by the department be hit by time limitation ?


7 Dated: 3-2-2020
By:- KASTURI SETHI

Not at all. There is a case law on this issue in your favour.


8 Dated: 4-2-2020
By:- KASTURI SETHI

Tax or duty collected unconstitutionally does not conform to the definition of tax or duty. It is an amount. Hence time bar limitation not applicable.


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