TMI Blog2023 (2) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted refund considering the factual aspect of the matter i.e. details about the goods sold by the petitioner to the Exporter and further transferred by the Exporter to the third party. It is also true that subsequently, at the request of the petitioner, correct form was submitted by the Exporter to the authority and, therefore, this aspect was required to be considered by the Appellate Authority which is essentially not done in the present case - the impugned order is required to be quashed and set aside. Petition allowed. - HONOURABLE MR. JUSTICE A.J.DESAI And HONOURABLE MS. JUSTICE NISHA M. THAKORE UCHIT N SHETH FOR THE PETITIONER MR ANKIT SHAH FOR THE RESPONDENT NO.1 PRIYANK P LODHA FOR THE RESPONDENT NOS.2,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the manufacture and sale of medicines. The petitioner Company purchases raw material such as Ibrufen IP, Ciprofloxacin HCL IP, etc. on which the applicable tax rate under the GST Acts is 18%. The finished goods sold by the petitioner attracts tax rate of 12%. Further the petitioner also sells goods to exporters for which concessional rate of tax of 0.1% is applicable under Notification No.40/2017-CGST (Rate) and Notification No.41/2017-IGST (Rate) dated 23.10.2017. Thus, the output tax rate of the petitioner is lower than the tax rate on inputs and the petitioner falls under inverted duty structure. 6. The petitioner exported certain goods through valid Exporter and, therefore, applied for refund under Rule 89(5) of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. 9. On the other hand, Mr. Priyank P. Lodha, learned advocate appearing for the respondents has opposed this petition. He would submit that it is an undisputed fact that initially, the Exporter had not mentioned the name and GST Identification Number of the petitioner. Therefore, the lower Authority ought not to have granted refund in favour of the petitioner. He, therefore, would submit that the petition be dismissed. 10. We have heard learned advocates appearing for the respective parties. It is true that initially, the Exporter to whom the petitioner has sold the goods had not mentioned the name and GST Identification Number of the petitioner. However, the authority granted refund considering the factual aspect of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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