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TMI Blog2021 (9) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... xure P-3) [as amended by Notification No.59/2017-Cus. (NT) dated 29.06.2017 (Annexure P4) and Notification No.73/2017-Cus. (NT) 26.07.2017 (Annexure P5)] are (i) ultra vires Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule 96 of CGST Rules, 2017 & (ii) unconstitutional and violative of Article 14, 19 and 21 of the Constitution of India & Quash the same; b) Declare that Circular No.37/2018-CUSTOMS dated 09.10.2018 (Annexure P-9) is (i) ultra vires Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule 96 of CGST Rules, 2017, and (ii) unconstitutional and violative of Article 14,19 and 21 of the Constitution of India & Quash the same; c) Direct Respondent Authorities to grand refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ational Pvt. Ltd. & Ors.. vs. Union of India & Anr. in WP(C) No.2694/2019, wherein this Court in similar circumstance has held as under: "14. Though, the challenge in the present petition is also to the vires of the circulars enumerated above, however, Petitioners are primarily concerned with the refund of IGST paid on goods exported to them during the transitional period. The Respondents' concerned is well founded that the Petitioners should not take undue advantage of the drawback scheme. The purpose behind impugned circular is to ensure that the exporters do not claim AIRs of duty drawback and simultaneously avail tax neutralization under GST as this would amount to exporter availing double benefits of neutralizing of taxes. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses relating to such issues. We are also witnessing many cases relating to transitional provisions. Revenue needs to realise the inefficient implementation of the law has had adverse fallout on the taxpayer. Government would have to embrace initiatives that would help the taxpayers in the transformation to the new regime. This would require understanding the difficulties faced by the industry which would be crucial step for success of GST law. Instant case is one such example where Petitioners have been victim of technical glitches on account of confusion during transitional phase. We are thus of the view that taxpayers like the Petitioners should not be denied the substantive benefit of the IGST paid by them on exports. 15. We find merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting of IGST refund would not result in double neutralization of input taxes. Respondents have also, in fact, never intended to deny refund of IGST paid on export in cases where only custom component was claimed as drawback." 6. On the other hand, the learned counsel for the respondents submits that the present petition does not implead the jurisdictional authority who has to verify the claim of the petitioners. He further submits that the petitioners have also not enclosed the relevant documents in the form of shipping bills for which the refund is claimed. He submits that in absence of these documents, the assertions made by the petitioners cannot be verified. 7. As far as the legal issue is concerned, the learned counsel for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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