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SGST High Court Cases

GST - 100% EOU - Refund of IGST paid on zero-rated supply – Claim of refund under Rule 96 instead of Rule 89 of the CGST Rules, 2017 - Rejection of refund and recovery of amount erroneously refunded – HELD – petitioner had exported goods out of country and that by mistake wrongly claimed refund under Rule 96 of the CGST Rules, 2017 on the IGST paid by the petitioner on capital goods and inputs utilized for export of goods instead of Rule 89 of the CGST Rules, 2017 - Petitioner is perhaps entitled to exemption under Rule 89 of the CGST Rules as it has received inputs under Notification No.48/2017-Central Tax, dated 18.10.2017 and under Notification No.78/2017-Cus (Tariff) dated 13.10.2017 amending Notification No.52/2003-Cus (Tariff) dated 31.03.2003 - the procedural irregularity committed by the petitioner should not come in the legitimate way of grant of export incentives as exports were made and the refund claims were itself based on the shipping bills - the legitimate export incentives ought to be granted as an exporter competes in the international market - impugned order is set aside and the case is remitted back to respondent to pass fresh order by examining the exports made by the petitioner for grant of refund under Rule 89 of the CGST Rules, 2017 in terms of Section 16(3) of the IGST Act, 2017. This exercise shall be completed by the respondent taking note of the amendments to Rule 96(5A) of the CGST Rules, 2017 read with Instruction No.04/2022-GST dated 28.11.2022 – the writ petition is allowed
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