FedEx Express Transportation And Supply Chain Services (India) Private Limited Vs Additional Commissioner (Andhra Pradesh High Court)
In a significant ruling, the Andhra Pradesh High Court has set aside a decision by the Appellate Authority that rejected a GST refund claim filed by FedEx Express Transportation And Supply Chain Services (India) Private Limited. The court has remanded the matter back for a fresh consideration, holding that the Appellate Authority failed to accept additional evidence submitted by the company and did not provide an opportunity to be heard on crucial aspects of the case.
The dispute centered on refund claims for input taxes paid on services provided by FedEx to units located in a Special Economic Zone (SEZ). Under the Integrated Goods and Services Tax (IGST) Act, these supplies are classified as “zero-rated,” making the service provider, FedEx, eligible for a refund of the input taxes. The period in question spanned from April 2018 to March 2019.
According to the details presented in the court, FedEx filed its refund claims in Form GST RFD-01 in late August 2020. The company’s affidavit stated that while it had submitted all necessary supporting documents as required by the CGST Rules, it was unable to enclose a specific “endorsement certificate” from the specified officer of the SEZ units, which is a mandatory requirement.
