Regal Engineers & Contractors Pvt Ltd Vs Assistant Commissioner of CGST & CE (Madras High Court)
Madras High Court has directed the Assistant Commissioner of CGST & CE to process a long-pending refund application filed by Regal Engineers & Contractors Pvt Ltd, a civil contracting firm. The court’s ruling comes in response to a writ petition seeking the processing of a refund claim for Integrated Goods and Services Tax (IGST) paid on supplies made to a Special Economic Zone (SEZ) unit.
Regal Engineers & Contractors Pvt Ltd, registered under GST, is engaged in civil contracting works. In October 2017, the petitioner supplied goods valued at Rs. 27,50,408/- to M/s Vishay Precision Transducers India Pvt Ltd, an SEZ unit, and paid IGST amounting to Rs. 4,95,073/- on this transaction.
According to Section 16 of the IGST Act, 2017, supplies made to SEZ units are categorized as “Zero Rated Supplies.” Under Section 54 of the CGST Act, 2017, read with Section 20 of the IGST Act, 2017, taxpayers making zero-rated supplies are entitled to claim a refund of the tax paid. Adhering to these provisions, Regal Engineers filed a refund application in Form RFD-01 on February 22, 2018, bearing ARN No. AA331017993212E, seeking the refund of the IGST paid. The petitioner emphasized that this application was submitted within the two-year limitation period stipulated by Section 54 of the CGST Act, 2017.
