TMI Blog2021 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... il of Input Tax Credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund. Para 41 of Circular No. 125/44/2019-GST, dated 18-11-2019 it is also clarified that the procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP) Unit/Software Technology Park (STP) Unit/Bio- Technology Parks (BTP) Unit under deemed export as laid down in Circular No. 14/14/2017- GST, dated 6-11-2017 needs to be complied with. Thus, the appellant was required to follow the procedure as prescribed under Circular No. 14/14/2017- GST, dated 6-11-2017 but they failed to do so. Since, the appellant has failed to follow the procedure and not complied the conditions as prescribed under the said circular, they are not eligible for refund. Appeal dismissed - decided against appellant. - 92-100 (JPM) CGST/JPR/2020 - - - Dated:- 29-10-2020 - Shri J.P. Meena, Additional Commissioner (Appeals) ORDER These Nine appeals have been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Millennium Jewellery Pvt. Ltd., (EOU), F-I-4 Gem Jewellery Zone, EPIP, Sit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refund rejected ₹ 7650/- (IGST) + 42,081/- (CGST) + 42,081/- (SGST) Total ₹ 91,812/-. 5. APPL/JPR/CGST/JP/10/II/20/ CGST DIV-F/107/19-20/15095, dated 7-11-2019 Appellant has filed refund claim under Section 54 of the CGST Act, 2017 of ₹ 1,35,045/- for the period November, 2017 of unutilized ITC accumulated on procurement of goods services Refund rejected ₹ 4,439/- (IGST) + 65,303/- (CGST) + 65,303/- (SGST) Total ₹ 1,35,045/-. 6. APPL/JPR/CST/JP/11/II/20/ CGST DIV-F/106/19-20/16063, dated 7-11-2019 Appellant has filed refund claim under Section 54 of the CGST Act, 2017 of ₹ 1,75,568/- for the period December, 2017 of unutilized ITC accumulated on procurement of goods services Refund rejected ₹ 12,240/- (IGST) + 81,664/- (CGST) + 81,664/- (SGST) Total ₹ 1,75,568/- 7. APPL/JPR/CGST/JP/12/II/20/ CGST DIV-F/118/19-20/16017, dated 7-11-2019 Appellant has filed refund claim under Section 54 of the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Being aggrieved with the impugned orders, the appellant has filed these appeals on the following grounds which may be summarized as under :- that the Ld. AC has erred in law and in facts in rejecting the refund on solitary ground of non-complying with Circular No. 14/14/2017, dated 6-11-2017 and that is without assigning any cogent reason and without ascertaining the factual aspect that supplier of goods/service have not claimed refund of GST on such deemed export and thus order rejecting refund may please be declared as illegal and be deleted. that the Ld. AC has erred in not following the substantive provision of Section 54 of CGST/SGST Act read with Rule 89 of CGST/SGST Rules wherein refund on account of Export is allowed by legislature so as to compensate the exporter and make them more competitive and thus order for not allowing of refund may please be declared as illegal and be deleted. that the Ld. AC has erred in rejecting the refund on the ground of non-filing of refund application within stipulated time of two years for the month of July-2017 whereas appellant has filed refund application on 8-7-2019 and which is within two years from the stipulated time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which is complied with. Copy of these undertaking are also enclosed herewith; thus Ld. AA without brining any contrary evidence on record and without any reasons has rejected the refund which is absolutely illegal and unjustified in the facts circumstances of the case. The appellant relies on the following case law in their support : M/s. J.K. Lakshmi Cement Ltd. v. Commercial Tax Officer, Pali, 2018(14) G.S.T.L. 497 (S.C.) 4. Personal hearing in all these matters was held on 19-10-2020 wherein Shri Sunil Gogra, Chartered Accountant appeared for personal hearing through video conference and explained the case in detail and reiterated the submission made in the grounds of appeal and additional submission made in this regard and requested to decide the case accordingly at the earliest. 5. I have carefully gone through the case records and submissions made in the appeal memorandum as well as written additional submission submitted by the appellant at the time of personal hearing on 19-10-2020. I find that the adjudicating authority has rejected the refund claim on the ground that the claimant has failed to give prior intimation in a prescribed pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax invoice and send a copy of the endorsed tax invoice to - (a) the registered supplier; (b) the jurisdictional GST officer in charge of such registered supplier; and (c) its jurisdictional GST officer. (iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU/EHTP/STP/BTP unit. (v) The recipient EOU/EHTP/STP/BTP unit shall maintain records of such deemed export supplies in digital form, based upon data elements contained in Form-B (appended herewith). The software for maintenance of digital records shall incorporate the feature of audit trail. While the data elements contained in the Form-B are mandatory, the recipient units will be free to add or continue with any additional data fields, as per their commercial requirements. All recipient units are required to enter data accurately and immediately upon the goods being received in, utilized by or removed from the said unit. The digital records should be kept updated, accurate, complete and available at the said unit at all times for verification by the proper officer, whenever required. A digital copy of Form-B containing transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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