9911796707
TMI Blog2022 (11) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit (in short 'ITC') that had accumulated on the exports. The period in question is 01.08.2017 - 31.03.2018 in respect of which a return in form GSTR-3B was filed in May, 2018. 2.Inter alia, the petitioner states that a mistake had crept in insofar as the petitioner had, in stead of opting for exports 'without payment of tax', had opted for the column 'with payment of tax'. As on 31.03.2018, the ITC available in the Electronic Credit Ledger (in short 'ECL') was a sum of Rs.7,04,851/-, whereas, according to the petitioner, on filing of the return, the ITC stood enhanced to a sum of Rs.11,63,200/-. 3.No documentary evidence has been provided to substantiate the enhanced figure of ITC available as on date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence no., if any 1. Assessment 2. Finalization of provisional assessment 3. Appeal 4. Any other order (specify) (i) Tax paid on an intra-state supply which is subsequently held to be inter-state supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) 5.According to the petitioner what is applicable in the present case is ground 7(b) being 'export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted though he does not say so in as many words. In conclusion, he reiterates the objection raised by him in regard to the categorization of the services pointing out that the petitioner's entitlement fails since it was made only under the residuary category. This is the sole ground upon which the claim has been rejected. 10. A counter has been filed by the respondent. Nowhere in the counter nor in the course of the oral arguments before me, does Ms.Lydia, learned standing counsel dispute the entitlement of the petitioner to the refund. In fact, she would fairly accede to the position that the error is bonafide and reiterate that the petitioner is, in fact, entitled to the refund of ITC seeing as the export was not liable to tax. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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