Page 95 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : VAACHI INTERNATIONAL PVT. LTD. 541
ble for refund as per Section 54(3) of Central Goods and Services Tax Act,
2017 cited above.
1.6 Also as per Rule 89(2)(f) of Andhra Pradesh Goods and Services Tax
Rules, 2017.
“The application under sub-rule (1) shall be accompanied by any of
the following documentary evidences in Annexure 1 in Form GST
RFD-01, as applicable, to establish that a refund is due to the appli-
cant, namely -
A declaration to the effect that the Special Economic Zone unit
or the Special Economic developer has not availed the input tax
credit of the tax paid by the supplier of goods or services made
to a Special Economic Zone unit or a Special Economic Zone
developer.”
This rule was amended by Notification G.O.M.S. No. 179 (Andhra Pra-
desh), dated 19-2-2019 and the clause was substituted as “a declaration to
the effect that the tax has not been collected from the Special Economic
Zone unit or the Special Economic Zone developer, in a case where the re-
fund is on account of supply of goods or services or both made to a Special
Economic Zone unit or Special Economic Zone developer.
We would like to bring to your kind attention to the rules prior to amend-
ment wherein it was mentioned that suppliers to SEZ need to give declara-
tion from the SEZ unit that the SEZ unit has not claimed input tax credit
and this sub-rule makes it clear that the SEZ unit can claim input tax credit
and the option to claim refund of tax is open to both the SEZ unit and the
supplier to the SEZ unit haven’t claimed any Input Tax Credit.
1.7 Also we would like to bring your kind attention towards the direction
of Adjudicating Authority to furnish declaration from all the vendors who
made supplies to us, against which the present claim is preferred for refund
of unutilized ITC to the effect that the vendors have not availed the refund
of amounts paid on supplies made to the taxpayers SEZ unit. We are in
process of getting those declarations from all the vendors.
1.8 The appellant is eligible for the refund claimed, since they exported
the goods, outside the country and there is no bar to claim refund by the
SEZ unit. Further as per the GST Rules, it is obligatory for the suppliers of
SEZ unit to obtain declaration from the SEZ unit to the effect that the SEZ
unit has not claimed any ITC i.e., tax paid by them on supplies made to SEZ
unit. Thus, the department is well-positioned to check the duplicity of re-
fund claim.
2. As per the provisions cited above, we conclude that we are eligible for
the refund claimed.
Additional grounds of appeal :
11. At the time of hearing on 19-12-2019, the A.R. has submitted the
additional grounds in support of his contentions, which are extracted hereunder;
1. For the impugned order suffers from misappropriation and/or incor-
rect appreciation of facts, and is violative of the natural justice, wrongful,
biased, erroneous and bad in law.
All the grounds for appeal as prayed herein are independent of each other
and is read without prejudice to each other and conjoined reading of more
than one ground for appeal may be done as requested and prayed.

GST LAW TIMES  28th May 2020  95