2026-VIL-259-GSTAT-CHD
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SGST Tribunal

GST - Refund of accumulated Input Tax Credit on export of goods without payment of tax under Rule 89(4) of the CGST Rules, 2017 - Admissibility of refund in respect of invoices issued during the relevant period relevant period i.e. June - September 2020 for goods exported after the relevant period - Department appeal against the excess refund - Whether refund is inadmissible in respect of invoices issued during the relevant period where the goods covered by them were actually exported after the relevant period - HELD - Under Rule 89(4), the refund is the portion of Net ITC in the ratio of turnover of zero-rated supply of goods to adjusted total turnover, and all three figures must relate to the same relevant period - Under Section 12 read with Section 31 of the CGST Act, 2017, a tax invoice must be issued before or at the time of removal of goods, so that supply of export goods takes place at the time of removal and preparation of the tax invoice, even though the goods are treated as exported only when they leave India. The turnover of zero-rated supply of goods is therefore calculated from tax invoices issued for goods intended to be exported, and invoices issued during the relevant period are included in it regardless of whether the goods were actually exported during that period. Refund can be granted only after the exporter establishes that the goods have actually been exported - There was no dispute that the invoices covered by the three shipping bills were prepared during the relevant period or that the goods were in fact exported - The issue stood covered by an earlier decision of the same Bench. The contention of the Department is not tenable - The impugned Order is upheld and the appeal is rejected
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