TMI BlogRefund of IGST - Export of goods - only because the exporter had claimed drawback @ 1% in regard to the exported goods, no power to deny refund of IGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... tment of Revenue, as regards the IGST refunds. In view the above circular, the question before the High Court was that: Whether the respondents are justified in withholding the refund of the IGST paid by the writ-applicant in connection with the goods exported, i.e. 'zero rated supplies'. The Court has analyzed various provision of the Central GST Act, 2017 and GST Rules, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d manner as may be prescribed. If, on receipt of any such application, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined will have to be credited to the Fund referred to in Section 57 of the CGST Act, 2017. 26. Rule 96 of the CGST Rules provides for a deeming fiction. The shippi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty drawback, the writ-applicant is not entitled to seek the refund of the IGST paid in connection with the goods exported, i.e. 'zero rated supplies'. 28. If the claim of the writ-applicant is to be rejected only on the basis of the circular issued by the Government of India dated 9th October 2018 referred to above, then we are afraid the submission canvassed on behalf of the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Tax Officer, Pali [ 2016 (9) TMI 721 - SUPREME COURT ] Finally, it has been decided that: 34. We take notice of two things so far as the circular is concerned. Apart from being merely in the form of instructions or guidance to the concerned department, the circular is dated 9th October 2018, whereas the export took place on 27th July 2017. Over and above the same, the circular e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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