TATA STEEL LTD.

Vs.

STATE OF JHARKHAND & ORS.

P. (T) No. 2900 of 2024

HIGH COURT – Jharkhand

DATED: – 03-04-2025

Citation: 2025 Taxo.online 451

High Court quashed rejection of refund application finding rejection based on extraneous grounds not supported by law or relevant circulars

Refund – ITC – Rejected on ground of non-furnishing of documents/certificates – Petitioner exports goods under a Letter of Undertaking without payment of tax leading to ITC accumulation – Refund application rejected on grounds of non-furnishing of proof of receipt of payment within 180 days, export within 90 days of invoice , self-declaration regarding prosecution, undertaking under Section 11(2) of Cess Act and statement as per Paragraph 43(C) of 2019 Circular – Court found proof of payment is only required for export of services and not of goods, Annexure-9 is reconciliation statement and is evident that export is within 90 days of invoice, declaration of non-prosecution is not required under Act, non-furnishing of undertaking under proviso to Section 11 (2) of Cess Act not sustainable in eye of law and statement as per Para 43(C) of 2019 Circular only applies where their is reversal of credit

Held: Writ petition allowed – Court found order is based on extraneous grounds beyond requirements of CGST Act & Rules and binding Circulars – Refund to petitioner alongwith interest within 12 weeks .

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