Page 171 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] IN RE : DILEEP TRADING CORPORATION 257

2020 (37) G.S.T.L. 257 (Commr. Appl. - GST - Raj.)
BEFORE THE COMMISSIONER OF GST (APPEALS), JAIPUR
Shri J.P. Meena, Additional Commissioner (Appeals)
IN RE : DILEEP TRADING CORPORATION
Order-in-Appeal No. 29(JPM)CGST/JPR/2020, dated 3-2-2020
in Application C. No. CGST/APPL/JP/20/IX/18
Refund of unutilized credit - Transition to GST - Transition period of
three months allowed where exporters can claim only Customs portion of
AIRs of duty drawback, i.e., rates and caps given under columns (6) and (7)
respectively of the Schedule of All India Rates of duty drawback and avail in-
put tax credit of CGST or IGST or refund of IGST paid on exports vide C.B.E.
& C. Circular No. 22/2017-Cus., dated 30-6-2017 - Appellant’s commodity being
classifiable under Tariff Item No. 6914 “Other Ceramic Articles” attracts the
same rates of drawback, i.e., 1.5% under both the columns (4) & (6), it is evi-
dent that appellant has claimed drawback of Customs component only for
their export as per condition 7 of Notification No. 131/2016-Cus. (N.T.) - Re-
fund of IGST amounting to ` 2245 and CGST amounting to ` 1,10,755 allowed
subject to verification of invoices by adjudicating authority. [paras 4.4, 7, 9]
Appeal partly allowed
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 22/2017-Cus., dated 30-6-2017 ............................................................ [Paras 4.4, 7]
C.B.E. & C. Circular No. 37/11/2018-GST, dated 15-3-2018 ............................................................... [Para 7]
[Order]. - This appeal has been filed under Section 107 of the CGST Act,
2017 (hereinafter also referred to as “the Act”) by M/s. Dileep Trading Corpora-
tion, 618, Mahaveer Nagar, Tonk Road, Jaipur-302018 (Raj.) against the Refund
Sanction/Rejection Order No. CGST DIV-F/69/2018/4664, dated 1-6-2018 (here-
inafter referred to as “the impugned order”) filed under Section 54 of the CGST
Act, 2017 read with Section 54 of the CGST Act, 2017 passed by the Deputy
Commissioner, CGST Division-F, Jaipur (hereinafter referred to as “the adjudi-
cating authority”).
The adjudicating authority vide above impugned order has rejected the
refund claim of CGST Rs. 6,36,878/-, SGST Rs. 398/- and IGST Rs. 11,219/- total
amounting to Rs. 6,48,495/- . Out of above, the appellant has admitted the rejec-
tion of refund of CGST Rs. 5,26,123/-, SGST Rs. 398/- and IGST Rs. 8974/- total
amounting to Rs. 5,35,495/-. Now the appellant has contested and filed the ap-
peal in the instant case for CGST Rs. 1,10,755/- and IGST Rs. 2,245/- total
amounting to Rs. 1,13,000/-.
Brief facts of the case :-
2. That the appellant is registered under GST having GSTIN :
08AAWPB2062M1ZD and engaged into the business of manufacturing and trad-
ing of handicraft items. The appellant had applied for the refund vide Form
RFD-01A under sub-section (3) of Section 54 of the CGST Act, 2017 of unutilized
ITC for the period July, 2017 and exported the goods on the zero rated supplies
made under Section 16 of the IGST Act, 2017.
3. The refund of CGST Rs. 6,36,878/-, IGST Rs. 11,219/- was rejected on
GST LAW TIMES  11th June 2020  171