Hitachi Energy India Limited Vs Union of India & Ors (Gujarat High Court)
Gujarat High Court held that reversing the order sanctioning refund not justified since evidences placed on records are not considered and further petitioner has duly complied with provisions of rule 89(2)(c) of the GST Rules. Accordingly, petition is allowed and order is quashed.
Facts-
The petitioner filed refund claim in Form GST-RFD-01 under the category of “Export of Goods/Services without payment of Tax” in terms of Section 54 of the Central/State Goods and Services Tax Act, 2017 read with Rule 89 of the Goods and Service Tax Rules, 2017. After verification of the refund claim, the respondent No.3 by the orders dated 22nd September, 2022 sanctioned the refund to the petitioner. Such Adjudication Orders were reviewed by the Department and the Appeals in Form GST APL-03 dated 30th March, 2023 were filed before the Appellate Authority on the ground that the sanctioning authority ought to have mentioned the details of BRC and relevant documents evidencing the receipt of foreign remittance in respect of zero-rated services as per Rule 89(2)(c) of the GST Rules. Thereafter, the Appellate Authority has passed the impugned order
Conclusion-
It appears that the Appellate Authority has failed to take into consideration that the petitioner has filed the Bank Realisation Certificates along with the refund claim which have been verified by the respondent No.3 with the statement containing the number and date of Invoices.
