Held - It was also the case of the petitioner that since it was a SEZ unit making zero rated supplies under the GST, was not in a position to utilize the credit of ITC of IGST from its IST, which remained unutilized in electronic credit ledger and hence, the application to claim such refund was made. The same has been dealt with by the Court extensively. The Court has not upheld the stance of the department that the petitioner would not be ent.....

HELD - The petitioners export specifically falls under such category in proviso to Section 54(2) of the Act. Proviso to Rule 89(1) is only an exception to Rule 89 (1) of the Central Goods and Service Tax Rules, 2017. There is no bar under Rule 89 (1) of the Central Goods and Service Tax Rules, 2017 for refund of unutilized input tax credit.

Rule is not intended to deny the legitimate benefit available to an exported effecting zero rated .....

Held - In view of the aforesaid, the writ applicant could be said to be entitled to claim the refund of the IGST lying in the Electronic Credit Ledger as there is no specific supplier who can claim the refund under the provisions of the CGST Act and the CGST Rules as Input Tax Credit is distributed by the input service distributor.

For the foregoing reasons, this writ application succeeds and is hereby allowed. The impugned order is here.....

Held - The provisions of Section 54 of the CGST Act, providing for a refund, apply to any person who claims such refund and who makes an application for the grant of the same. The language of the provision is clear and does not contain, or admit of any restriction in its operation.

Clause (h) of the explanation stipulates what the ‘relevant date’ for purposes of making the application is, in the case of a person other than a supplier.....

Held - In facts of the present case, instead of Rule 96 as was applicable in case of M/s. Amit Cotton Industries(supra), Rule 89 would be applicable which is pertaining to refund of the input tax credit. Rule 89 of the CGST Rules provides for procedure for application for refund of tax, interest, penalty, fees and prescribes that in respect of supplies to a SEZ unit, the application for refund has to be filed by the supplier of goods or servic.....

Held - On comprehending the Rule 89(1), the second proviso unambiguously stipulates that in respect of supplies to SEZ units/developers, the refund “SHALL” be claimed by suppliers of goods to the SEZ unit or developer only. Further, Rule 89(2)(f) prescribes that SEZ unit/developers shall not avail input tax credit on the supplies received by them from non SEZ suppliers and refund would be claimed by supplier to SEZ unit/developer only.