Page 134 - GSTL_18th June 2020_Vol 37_Part 3

348 GST LAW TIMES [ Vol. 37
randum. At the time of personal hearing they have also submitted the additional
written submission on dated 6-3-2019 & requested to decide the case on the basis
of the records available. The appellant has contested the impugned orders main-
ly on the following grounds which are summarized as under :-
4.1 It is submitted that the Appellant had not claimed refund of accu-
mulated ITC in respect of other inputs or input servicers used in making zero
rated supply of goods under the provision of Rule 89(4A) or 89(4B) or both for
the relevant period. The same can also be seen from the details as available on
the common portal. Moreover, the Appellant had also submitted an undertaking
that no refund of ITC has been claimed by the Appellant earlier in any manner
whatsoever in relation to the invoices which have been submitted in the instant
refund application.
4.2 Had the refund claim been filed under the any other provisions of
the Act, 2017, the corresponding amount of ITC would have been reduced from
the Electronic Credit Ledger for the said months.
4.3 The adjudicating authority has alleged that as per Rule 89(4A) of
the Rules, 2017, the information in respect of the Notification No. 48/2017-
Central Tax, dated 18th October, 2017 is necessary to be obtained and the same is
not furnished. The appellant submitted the detailed extract of Rule 89(4A) of
CGST Rules, 2017.
“In the case of supplies received on which the supplier has availed the
benefit of the Government of India, Ministry of Finance, notification No.
48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette
of India, Extraordinary, Part II, Section 3, sub-section (i), vide number
G.S.R. 1305(E), dated the 18th October, 2017, refund of input tax credit,
availed in respect of other inputs or input services used in making zero-
rated supply of goods or services or both, shall be granted”
that the legislation has provided additional mechanism of filing the refund ap-
plication in the case of supplies received on which the supplier has availed the
benefit under Notification No. 48/2017-Central Tax, dated 18 October, 2017. In
this connection, it is necessary to understand the details of the Notification No.
48/2017-Central Tax, dated 18 October, 2017.
The said Notification has mentioned that the following supplies shall be
treated as deemed supplies within the meaning of Section 147 of the Act, 2017.
(a) Supply of goods by a registered person against Advance Authoriza-
tion
(b) Supply of capital goods by a registered person against Export Pro-
motion Capital Goods Authorization.
(c) Supply of goods by a registered person to Export Oriented Unit.
(d) Supply of gold by a bank or Public Sector Undertaking specified in
the Notification No. 50/2017-Customs, dated the 30th June, 2017 (as
amended) against Advance Authorization.
On conjoining reading of the Rule 89(4A) of the Rules, 2017 with the Notification
No. 48/2017-Central Tax-GST, dated 18 October, 2017, we understand that the
supply of goods by a registered person to EOU shall be treated as deemed sup-
plies under Section 147 of the Act, 2017 and refund of tax paid on such supplies
can either be claimed by the recipient of the goods or supplier of the said goods.
The Circular No. 14/14/2017-GST, dated 6 November, 2017 issued by
Department of Revenue, wherein the detailed procedure has been specified in
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