TMI Blog2023 (4) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... amply clear that it applies only in cases of zero rated supply of goods or services, without payment of tax under bond or letter of undertaking. There are merit in the petitioner s contention that Rule 89(4) of the Rules is inapplicable to cases of refund of integrated tax paid on zero rated supply - However, the Appellate Authority failed to address the said contention and proceeded to mechanically reject the petitioner s appeal on, ex facie, erroneous assumption that the petitioner was seeking refund of accumulated ITC. The impugned order cannot be sustained - appeal filed by the petitioner is remanded to the Appellate Authority to decide afresh - Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations by a letter dated 21.07.2020. 7. Notwithstanding the same, the Adjudicating Authority rejected the petitioner s claim for refund of integrated tax by the order dated 30.07.2020. The said order passed by the Adjudicating Authority indicates that the Adjudicating Authority had verified that the petitioner had paid integrated tax amounting to ₹12,02,165/- in respect of invoices raised in the month of October, 2018. The same were also reflected in GSTR 3B in respect of the said month. 8. Thus, there is no dispute that the petitioner had discharged his tax liability in relation to zero rated supplies for the month of October, 2018. There was no cavil with regard to the petitioner s entitlement to refund; however, the Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner was seeking refund of integrated tax in respect of zero rated supplies made after the payment of integrated tax under the Integrated Goods and Services Tax Act, 2017 (hereafter IGST Act ) and that Rule 89(4) of the Rules did not apply. The petitioner submitted that Rule 89(4) of the Rules applied only for refund in respect to exports made without payment of integrated tax. The petitioner pointed out that it was not seeking refund of accumulated ITC but integrated tax as paid by him and that there was no dispute that the petitioner had discharged his liability of payment of integrated tax. 11. It is relevant to refer to Rule 89(4) of the Rules which reads as under: (4) In the case of zero rated supply of goods or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period. (E) Adjusted Total Turnover means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and nonzero- rated supply of services, excluding- (i) the value of exempt supplies othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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