Page 23 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] INDEX - 23rd April, 2020 xxi
Re-deposit of IGST - Refund of the amount of tax wrongly deposited under
CGST instead of IGST allowed for re-deposit as IGST - See under
DEMAND AND INTEREST ............................ 393
Re-export of goods - Demand for bank guarantee of 25 per cent of IGST -
Court vide order dated 9th August, 2018 directed respondent to permit
petitioner to re-export goods on furnishing 25% of Customs duty leviable
on redetermined value of goods - Respondent not entitled to ask for bank
guarantee on amount of IGST on redetermined value of goods -
Communication dated 7th September, 2018, quashed and set aside — Zip
Zap Exim (P) Ltd. v. Union of India (Guj.) ......................... 387
REFUND/REFUND CLAIM :
— Limitation - Condonation of delay of two days in filing refund application
seeking refund of Service Tax paid during period 1-4-2015 to 28-3-2016
under Notification No. 25/2012-S.T. as amended by Notification No.
9/2016-S.T., dated 1-3-2016 - Aforesaid notification requiring filing of
refund application within six months from date of Finance Bill, 2016
receiving assent of President - Court has no jurisdiction to enlarge
limitation period provided under a notification which required to be
strictly interpreted - Delay in filing refund application not condonable -
Section 11B of Central Excise Act, 1944 as applicable to Service Tax vide
Section 83 of Finance Act, 1994 — Zaigham Enterprises v. Commissioner of Cus., C.
Ex. & S.T., Noida (Tri. - All.) ............................... 401
— of IGST - Zero-rated supply - Drawback availing in excess - Undisputedly,
petitioner has exported goods on payment of IGST and said supply
therefore is zero-rated supply under IGST Act and eligible, per se, for
refund - Application for refund has also been filed within time as
stipulated under Section 54 of Central Goods and Services Tax Act, 2017 -
Denial of refund not sustainable - Refund of IGST paid with regard to the
exported goods, i.e., “zero-rated supplies” directed to be sanctioned
immediately, with 7% simple interest from the date of shipping bill till
the date of actual refund - However, refund shall be granted after
deducting the differential amount of the duty drawback for the period
between July and September, 2017 - Sections 16 and 54 of Integrated
Goods and Services Tax Act, 2017 - Article 226 of Constitution of India —
Real Prince Spintex Pvt. Ltd. v. Union of India (Guj.) .................... 369
— of the amount of tax wrongly deposited under CGST instead of IGST
allowed for re-deposit as IGST - See under DEMAND AND INTEREST ... 393
Registration separately when not required to be taken in the State where
port of clearance of import goods located - See under PLACE OF
SUPPLY ....................................... 424
Release of goods - Provisional release of goods detained under GST allowed
by furnishing Bank Guarantee only - See under DETENTION OF GOODS . . 399
Reverse Charge Mechanism (RCM) - Applicability on export of services for
levy of IGST - See under EXPORT OF SERVICES ................ 420
Right to use minerals including its exploration and evaluation, rate of GST -
See under MINERAL ................................ 514
Sale of under-construction building is supply of service, exemption
admissible - See under BUSINESS TRANSFER AGREEMENT ......... 510
Sewage Treatment Plant - ITC not admissible it being civil structure of the
immovable property - See under INPUT TAX CREDIT ............. 438
GST LAW TIMES  23rd April 2020  143