TMI Blog2020 (9) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of Input Tax Credit on export of goods and services was without payment of tax for the period August 2017. In fact, the assessee had availed duty drawback at the rate specified in column - All these facts were in the mind of the officer to deny the refund. It is restrained further for commenting further with regard to the eligibility or otherwise qua claim of refund on IGST and CGST, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 2. The facts in brief are the petitioner being an exporter of fresh fruits and vegetables registered under the GST Act, having issued registration No.GSTIN 32AHLPA4281D1ZU, Ext.P1. It is submitted that the supplies made from the premises of the petitioner in respect of fruits and vegetables are exempted item and used to file returns in time. Goods exported out of India, termed as 'Zero R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted tax paid on such supplies. Though the goods exported by the petitioner does not attract tax as it is an exempted goods, the petitioner has purchased packing materials for packing the fresh fruits and vegetables for export. The aforementioned packing materials was purchased within the State of Kerala and also from outside the State and in this regard petitioner had paid the applicable SGST IG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. All the aforementioned documents were verified by the first respondent. On verification of the documents, the claim of the petitioner for refund in respect of IGST and CGST portion was rejected vide Ext.P6. The only reason for rejecting was on verification of Shipping Bill, is that the dealer availed duty drawback on export of goods (@ 1% of FOB value). The petitioner filed a proper reply to Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of tax for the period August 2017. In fact, the assessee had availed duty drawback at the rate specified in column 4. All these facts were in the mind of the officer to deny the refund. I would be refraining myself for commenting further with regard to the eligibility or otherwise qua claim of refund on IGST and CGST, as it would be in the domain of the appellate authority to examine issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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