The eligibility of a merged entity for ITC refund is recognized under GST, allowing inclusion of export proceeds from previous tax regimes.

ORDER :

S.R.KRISHNA KUMAR, J.

In this petition, petitioner seeks for the following reliefs:-

“a) To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Impugned Order No.45/2025-26 dated 30.04.2025 along with Form RFD-06 at Annexure - A issued by the Respondent, to the extent prejudicial to the interest of the Petitioner on the ground that the same is bad in law and issued without jurisdiction as the same is contrary to the order passed by the Additional Commissioner (Appeals) in the earlier round of litigation;

b) To issue order(s) or directions in the nature of Mandamus holding that the Petitioner is rightly eligible for the refund of Input Tax Credit, in line with the order passed by the Additional Commissioner (Appeals) in the earlier round of litigation;

c) To issue order(s) or directions in the nature of Mandamus holding that the Petitioner is eligible for interest in terms of Section 56 of the Central Goods and Services Tax Act, 2017.

d) To Issues order(s), directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice.”

2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.

3. A perusal of the material on record will indicate that vide order dated 06.03.2019 passed by the National Company Law Tribunal (NCLT), a private limited company in the name and style M/s. Broadcom Communications Technologies Private Limited (BCTPL) got merged with the petitioner-Company. Subsequently, on 27.06.2019, the aforesaid BCTPL filed an application seeking refund of unutilized input tax credit for the period from July-2017 to September-2017. In pursuance of the same, the respondent issued show-cause notice dated 05.08.2019 stating that why the respondent should not reject the refund application, to which the BCTPL filed a detailed reply and an order dated 24.02.2020 was passed by the BCTPL rejecting the refund application of the said BCTPL. The aforesaid BCTPL filed an appeal, which was allowed by the Appellate Authority, which came to the conclusion that the aforesaid BCTPL presently merged with LSI India Research and Development Private Limited (the petitioner herein), the petitioner was entitled for grant of refund in its favour in order to enable the DCTPL to follow the procedure as contemplated in the Circular No.183/15/2022 dated 27.12.2022. The Appellate Authority directed the DCTPL to verify the procedure as indicated in para 4 of the procedure and proceed further for the purpose of granting refund in favour of the petitioner. This is evident from the order of the Appellate Authority, which reads as under:

“M/s. Broadcom Communication Technologies Pvt. Ltd.(merged with M/s. LSI India Research and Development Private Ltd,) (hereinafter called as 'Appellant' or 'assessee) filed an appeal on 29.07.2020 (manually) against Order-in-Original No. 73/2019- 20 GST dated 24.02.2020 (hereinafter referred as 'impugned order’) wherein the Assistant Commissioner of Central Tax, South Division-8, South Commissionerate, Bengaluru (herein after referred as 'proper officer' or 'LAA') had rejected the refund claim of Rs. 2,85,26,538/-. The appeal has been filed belatedly beyond three months period stipulated under Section 107(1) of the Act, nevertheless is covered under the period excluded for filing appeal permitted by Hon. Supreme Court vide Miscellaneous Appeal no. 21/2022 dated 10.01.2022. Hence, the appeal is deemed to have been filed within the period and is accordingly the appeal has been taken up for disposal.

Brief Facts of the Case:-

2. The appellant is a STPI registered unit and engaged in zero rated supply of services i.e., Export of services. The appellant had filed a refund claim fo