Page 108 - GSTL_ 28th May 2020_Vol 36_Part 4

554 GST LAW TIMES [ Vol. 36
passed by the A.A., and after thorough verification of records, the following find-
ings are recorded;
19. Before embarking on adjudication of this dispute, it is essential here
to understand Section 54(3) read with Rule 89(1), (2)(f) of (CGST/SGST) APGST
Act & Rules, 2017. Therefore, these are abstracted hereunder for better clarity.
Section 54(3) :
“Subject to the provisions of sub-section (10), a registered person may claim
refund of any unutilised input tax credit at the end of any tax period :
Provided that no refund of unutilised input tax credit shall be allowed in
cases other than -
(i) zero-rated supplies made without payment of tax;
(ii) where the credit has accumulated on account of rate of tax on
inputs being higher than the rate of tax on output supplies
(other than nil rated or fully exempt supplies), except supplies
of goods or services or both as may be notified by the Gov-
ernment on the recommendations of the Council :
Provided further that no refund of unutilised input tax credit shall be al-
lowed in cases where the goods exported out of India are subjected to ex-
port duty :
Provided also that no refund of input tax credit shall be allowed, if the sup-
plier of goods or services or both avails of drawback in respect of central
tax or claims refund of the integrated tax paid on such supplies.”
Rule 89(1) :
Application for refund of tax, interest, penalty, fees or any other amount.
- (1) Any person, except the persons covered under notification issued
under section 55, claiming refund of any tax, interest, penalty, fees or any
other amount paid by him, other than refund of integrated tax paid on
goods exported out of India, may file an application electronically in FORM
GST RFD-01 through the common portal, either directly or through a Facili-
tation Centre notified by the Commissioner :
Provided that any claim for refund relating to balance in the electronic cash
ledger in accordance with the provisions of sub-section (6) of section 49
may be made through the return furnished for the relevant tax period in
FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7 as the case may be :
Provided further that in respect of supplies to a Special Economic Zone unit
or a Special Economic Zone developer, the application for refund shall be
filed by the -
(a) supplier of goods after such goods have been admitted in full
in the Special Economic Zone for authorised operations, as
endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding re-
ceipt of services for authorised operations as endorsed by the
specified officer of the Zone :
[Provided also that in respect of supplies regarded as deemed exports, the
application may be filed by,-
(a) the recipient of deemed export supplies; or

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