9911796707
TMI Blog2023 (9) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... i whereby the petitioner's appeal against an Order-in-Original dated 27.10.2022 passed by the Adjudicating Authority, was rejected. 2. The petitioner is, inter alia, engaged in export of agricultural commodities. During the relevant tax period (December, 2021), the petitioner had exported rice and sugar. The petitioner, thus, claims that it is entitled to refund of Input Tax Credit (hereafter 'ITC') in respect of input supplies for exporting the said commodities. 3. The petitioner filed an application for seeking refund of ITC for the zero rated supplies on 19.08.2022. The petitioner's application dated 19.08.2022 for refund of ITC was considered by the Adjudicating Authority and it proposed to reject the same. Accordingly, the Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was of the view that the petitioner had not distinguished the inputs in respect of export of rice and export of sugar. It further observed that since the petitioner was granted refund in respect of the inputs for the export of rice, the petitioner's claim for refund in respect of sugar was required to be rejected. The relevant extract of the impugned order reads as under: "6.1 In view of the above, I find that the appellant is eligible for availing ITC @0.1% under Notification No. 41/2017-Integrated Tax (Rate) dated 23.10.2017 subject to certain conditions given therein. I find that the adjudicating authority has just mentioned the said conditions in the impugned order however it has not been examined whether the said conditions have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in respect of the impugned order, the petitioner is unable to avail of the same as the Appellate Tribunal has not been constituted. It is in the aforesaid context that the petitioner has filed the present petition. 9. It is the petitioner's case that it had provided the necessary documents and invoices to reflect that the inputs in respect of which refund is claimed, had a direct corelation to the export of sugar. 10. The learned counsel appearing for the petitioner has drawn our attention to a tabular statement, which prima facie, reflect that the inputs in respect of which ITC was claimed were directly related to the export of sugar. The said tabular statement is reproduced below: "Sl.No. Input/input services Particulars Amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the shipping bill number. Therefore, there is no doubt that these services were obtained for export of sugar. 16,67,326 5 Transport services (Sample invoices enclosed as Annexure P15) The description of goods shows that 'sugar' has been transported. This establishes the fact that services were undertaken for export of sugar only. Further, the loading and unloading details show that sugar has been procured from Maharashtra from different suppliers of sugar and have been unloaded at Maharashtra. 12,43,707 6 Insurance services of Tata AIG General Insurance Co Ltd (Sample invoices enclosed as Annexure P 16) The certificate of marine insurance shows the subject matter insured as 'sugar' 45,594 7 Other services (Bank servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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