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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice C. SARAVANAN
Urjita Electronics Private Limited – Appellant
Versus
Joint Commissioner of GST and Central Excise (Appeals-II), Chennai – Respondent
| Table of Content |
|---|
| 1. court orders that refund claims must adhere to prescribed statutes. (Para 2 , 3 , 4) |
| 2. administrative jurisdiction over gst refunds for sez units is reaffirmed. (Para 5 , 6 , 8 , 19) |
| 3. legal provisions allow refunds subject to supplier conditions. (Para 14 , 27) |
| 4. petitioner's claims upheld with court directives for reconsideration. (Para 62 , 63) |
ORDER :
By this Common Order, both the Writ Petitions are being disposed of.
2. The petitioner is before this Court against the Impugned Common Order-in-Appeal Nos.62 and 63 of 2021 dated 27.04.2021 passed by the Joint Commissioner of GST and Central Excise (Appeals-II), Chennai.
3. By the Impugned Common Order, the petitioner's appeal against the Order-in-Original in R/O ARN AA330920029741G (C.No.V/18/18/2020-2021-GST-RF) dated 12.09.2020 in W.P.No.26164 of 2021 and Order-in-Original in R/O ARN AA331220008378P dated 03.12.2020 in W.P.No.26166 of 2021 have been rejected.
4. Operative portion of the Impugned Common Order-in-Appeal Nos.62 and 63 of 2021 dated 27.04.2021 is extracted below:-
“11. Thus, proof of receipt of goods or services as evidenced by the specified officer of the zone is a pre-requisite for filing of refund
Special Economic Zone units are eligible for GST refunds as per Section 54 of the CGST Act if suppliers have not claimed refunds themselves, notwithstanding the requirements of applicable GST laws.
SEZ units are entitled to claim refunds of unutilized ITC under Rule 89 of the CGST Rules, irrespective of pending appeals against related judgments.
The court established that exports classified as zero-rated supplies are eligible for refunds of input cess, reinforcing the principles of GST applicability.
Taxpayers are entitled to refunds of unutilized input tax credits, including compensation cess, for zero-rated supplies under the GST framework when exported goods do not incur Cess.
Petitioners entitled to refund of unutilized input tax credit as exporters, while Circular No. 172/04/2022 restricting such claims based on deemed exports deemed inapplicable.
The provisions of the SEZ Act take precedence over service tax laws regarding refund claims, allowing for extended timelines to operationalize exemptions.
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
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