2025-VIL-313-J&K
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SGST High Court Cases

GST - Mode and manner of determination of the amount under Budgetary Support by way of refund of CGST/IGST, Value addition – Petitioner is an industrial unit engaged in the production and supply of cement - Petitioner filed refund claims for the periods July 2021 to September 2021 and January 2022 to March 2022 under the Budgetary Support scheme notified vide Notification No.F.No.10(1)2017-DBA-II/NER dated 05.10.2017 - Respondent rejected part of refund claims adopting certain calculations, which have not been made known to the petitioner - Whether the petitioner was entitled to the full refund amount claimed under the budgetary support scheme notified on 05.10.2017 – HELD - As per the scheme, an eligible unit is entitled to a Budgetary Support calculated at the rate of 58% of the central tax (CGST) paid through debit in the cash ledger after utilising the input tax credit, and 29% of the integrated tax (IGST) paid through debit in the cash ledger after utilizing the input tax credit - the refund claim should be based on the value addition prescribed in the earlier excise duty exemption notifications which continued to be applicable under the Budgetary Support Scheme – There is no good reason emerging from the impugned order passed by respondent to justify the rejection of claim of the petitioner. The rejection of a part of the refund claim by the Respondent was contrary to the provisions of the notification dated 05.10.2017 - The Respondent is directed to release the amount held inadmissible in the impugned orders - The writ petition is allowed
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