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TMI Blog2024 (10) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal dated 18 October 2022. 2. Undisputedly, that Order-in-Appeal has neither been questioned nor assailed by the respondents. 3. Pursuant to the notice, which was issued on the instant writ petition, a reply has been filed by the Deputy Commissioner concerned and who, in Para 15, avers as follows: - "15. That after thoroughly reviewing the issues raised in RFD-08 dated 28.10.2021 and above-mentioned Order-in-Appeal dated 18.10.2022, it has been determined that the said order is not legally tenable and is required to be set aside on the following grounds: There is mismatch in the amount of turnover of zero-rated supply i.e. Rs. 1,30,79,341.39/- shown in Statement 3A and the actual FOB value i.e. Rs. 1,28,68,841/- reflected in ICEGATE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. The refund in respect of shipping bill no. 5141775 dated 12.09.2020 has also been claimed which do not pertain to refund period - October 2020 to March 2021. As per the refund mechanism prescribed in the Act and Rules, net ITC permits inclusion of only the ITC availed on the inputs and input services during the relevant period i.e. the period for which the claim has been filed as defined in Rule 89(4)(f) of CGST Rules 2017. In this context, the Appellate Authority has referred to the Para 61 of the Circular no. 125/44/2019 dated 18.11.2019. However, the said para covers the circumstances where invoice is issued in a particular month and the goods are received in the subsequent month. Whereas, in this case the taxpayer has included the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, this rate is enhanced for the period covered under the proviso to Section 56 of the CGST Act. The proviso to Section 56 of the CGST Act expressly provides that an interest at the rate of 9% per annum would be payable from the date immediately after the expiry of sixty days from the receipt of an application, which is filed as a consequent to an order passed by the Appellate Authority, Adjudicating Authority, Appellate Tribunal or a court that has attained finality. This clearly indicates that if a person's claim for refund is a subject matter of further proceedings, which finally culminate in orders upholding the applicant's entitlement, and yet the payment is not made within a period of sixty days from an application filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for refund filed by the person consequent to succeeding before the Appellate Authority, Appellate Tribunal or court, is not processed within a period of sixty days of filing the application, the applicant would be entitled to a higher rate of 9% per annum commencing from the date immediately after the expiry of sixty days of his application filed pursuant to the appellate orders. However, this does not mean that the rate of 6% per annum is not payable for the period commencing from the date immediately after expiry of sixty days from his first application till sixty days after filing of his second application pursuant to the appellate orders. In another words, the proviso merely enhances the interest payable to a person for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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