TMI Blog2021 (3) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... tled 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax Act, 2017 and the Integrated Goods and Service Tax Act, 2017 and the Tamil Nadu Goods and Service Tax Act, 2017 and other Rules framed thereunder on the concession fees paid by the petitioner to the airport authority under the petition mentioned agreement. This writ petition was filed in January 2018 and on 16.02.2018, this Court granted an order of interim injunction restraining the airport authority from collecting GST from the petitioner herein. 3.The learned Senior Counsel appearing for the petitioner submitted that following the introduction of the GST regime, the petitioner was paying the concession fee under the petition mentioned agreement and also GST to the airport authority. Pursuant to the interim order granted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Authority and no useful purpose would be served in directing respondents No.1 to 3 to recover any GST on concession fee till 30.06.2020, which respondent No.4 will seek to recover from the petitioner since as per judgment dated 07.10.2019, the supply of goods by DFSs to outgoing passengers is export of goods under IGST and zero rated supply, it would entitle the petitioner(s) to claim 100% of ITC and refund thereof effective from 01.07.2020 onwards. As per the reasoning assigned in para 37 of the judgment referred to above in Sandeep Patil, the petitioner shall pay the GST on input services including Concession Fee to respondent No.4 and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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