TMI Blog2023 (12) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... oods - IGST paid at the time of export and the goods have been exported on payment of Customs duty - applicability of CBEC Circular F.No.390/Misc./30/2023-JC dated 02.11.2023 - HELD THAT:- It is not disputed by both sides that it is a case of refund of IGST and the appeal is filed under the Customs Act,1962 for erroneously refund of duty paid to the respondent. Admittedly, there is no refund of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate for the Respondent ORDER The respondent has filed an application for early hearing of the appeal. The reasons for filing the application are considered and found satisfactory. 2. Therefore, the application for early hearing of the appeal is allowed and with the consent of both sides, the appeal is also taken up for final hearing today itself. 3. The Revenue is in appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 (3) of the CGST Act, 2017, no refund of unutilized input tax credit shall be allowed in case where the goods exported outside India are subjected to export duty. Admittedly, in this case, the goods exported by the respondent are subject to export duty, therefore, they are not entitled to claim the refund of unutilized tax credit lies with the Revenue. 6. On the other hand, the ld. Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the ld. Counsel for the respondent, the ld.A.R. for the Revenue submits that as the issue is recurring in nature, therefore the CBEC Circular dated 02.1.1.2023 is not applicable to the facts and circumstances of the case. 8. Heard both sides and considered the submissions. 9. It is not disputed by both sides that it is a case of refund of IGST and the appeal is filed under the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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