2018 Taxo.online 557
R/SPECIAL CIVIL APPLICATION NO. 20126 of 2018 dated 20.12.2018
M/s. AMIT COTTON INDUSTRIES
PRINCIPAL COMMISSIONER OF CUSTOMS
Integrated Goods and Service Tax Act, 2017
Central Goods and Services Tax Rules, 2017
Harsha Devani, Justice & A. P. Thaker, Justice
In favour of assessee
Represented by: –
Petitioner: – Mr D K Trivedi
1. The learned advocate for the petitioner has tendered a draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith.
2. The learned advocate for the petitioner invited the attention of the court to the provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 which makes a provision for “Zero rated supply”. It was submitted that under sub-section (3) thereof, a registered person making zero rated supply is eligible to claim refund as provided therein. It was submitted that the provision for refund of integrated tax paid on goods exported out of India is made under rule 96 of the Central Goods and services Tax Rules, 2017 (hereinafter referred to as “the rules”). It was submitted that all the requirements for claiming refund under the said rule have been fulfilled by the petitioner. Referring to sub-rule (4) of rule 96 of the rules, it was submitted that the claim for refund can be withheld only in the two eventualities mentioned therein, none of which are attracted in the present case. Reference was made to the e-mail dated 28.11.2018 issued by the IGST Section, Customs House, Mundra drawing the attention of the petitioner to the Board Circular No.37/2018-Customs dated 9.8.2018 wherein it is clearly mentioned that by declaring drawback claim serial number suffixed with A or C, the exporters consciously relinquished their IGST/ITC claim. Reference was made to Circular No.37/2018-Customs dated 9.10.2018 to submit that the same does not relate to IGST and would have no applicability to the facts of the present case. It was submitted that in any case, the petitioner has already returned back the differential drawback amount, and hence, there is no impediment in the way of the respondents in granting the refund to the petitioner.
2.Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 24th January, 2019.