TMI Blog2022 (5) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh attracts Nil Rate of Tax, in view of Second Schedule to the Customs Tariff Act, 1975, the Petitioner would be entitled to refund on such export transactions. In view of Section 16 of the IGST Act read with Section 54(3) of the OGST/CGST Act, export of goods or services or both is levied with zero-rate. NIL rate of Tax falls within the ken of the term exempt supply defined under Section 2(47) of the OGST/CGST Act. Reliance can be placed in the case of M/S. B.S. MINERALS VERSUS STATE OF ODISHA AND OTHERS [ 2021 (11) TMI 1013 - ORISSA HIGH COURT ] where it was held that it is clarified that only those goods which are actually subjected to export duty i.e., on which some export duty has to be paid at the time of export, will be cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for refund of unutilized balance of input tax credit U/s 54 of the Odisha Goods and Services Tax Act, 2017 (in short the OGST Act ) for the period 1st June, 2019 to 31st October, 2019, the Petitioner has knocked the doors of this Court invoking Article 226/227 of the Constitution of India with the following prayers:- I. Issue appropriate writ, order or direction to opposite parties to pass orders by allowing refund of Rs.41,15,556/- under Section 54(3) of the OGST/CGST Act. II. Issue appropriate writ, order or direction to set aside the order dated 13.07.2021 at Annexure-4 passed by the Additional Commissioner of State Tax (Appeal), Bhubaneswar and to allow the refund of Rs.41,15,556/-. 3. It is contended by the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made the following observation:- 2. Challenge is to the impugned orders, whereby refund on account of tax paid for the zero rated goods exported outside India has been denied, in view of clarificatory circular dated 20th September, 2021 (Annexure-6). 3. It is submitted that the matter is squarely covered by a Division Bench judgment of this Court dated 25th November, 2021 passed in W.P. (C) No. 34402 of 2021. 4. Issue notice for 30th March, 2022. 7. When the matter is taken up today for hearing, Mr. S. S. Padhi, Advocate for the CT GST Organization has fairly and graciously admitted that the order of rejection of application for refund as claimed by the Petitioner and upheld by the Appellate Authority is erroneous i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export duty and suffering export duty at the time of export. Therefore, goods in respect of which either NIL rate is specified in Second Schedule to the Customs Tarriff Act, 1975 or which are fully exempted from payment of export duty by virtue of any customs notification or which are not covered under Second Schedule to the Customs Tariff Act, 1975, cannot be considered to be subjected to any export duty under Customs Tarrif Act, 1975. 2. Accordingly, it is clarified that only those goods which are actually subjected to export duty i.e., on which some export duty has to be paid at the time of export, will be covered under the restriction imposed under section 54 (3) from availment of refund of accumulated ITC. Goods, which are not subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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