Circular No. 14/2018 - Customs dated 04th June 2018 is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports.
Court :
Delhi High Court)
Brief :
The petitioner by way of the present writ petition challenges the order dated 01st June, 2020 passed by the Appellate Authority whereby the respondent have denied refund due to the petitioner in spite of the fact that the petitioner had made exports of goods outside India and such exports are regarded as zero rated supplies under Section 16 of the Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’) on which the petitioner was entitled to refund of input tax credit under Section 54(3) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). The relevant portion of the impugned order reads as under:
Citation :
W.P. (C) 3917/2020
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