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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

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PJ/Case Laws/2010-11/1016

all the documents pertaining to the refund claim filed on the last date makes the refund ineligible?
Case: Regency Ceramics Ltd v/s Commissioner of C. Ex., Visakhapatnam
 
Citation: 2010 (20) STR 664 (Tri–Bang)
 
Issue:- Whether all the documents pertaining to the refund claim filed on the last date makes the refund ineligible?
 
Brief facts:- Appellant are engaged in manufacture and export of ceramic tiles. For service tax paid on transportation of export goods from January, 2008 to March, 2008, the appellant filed refund claim under Notification No. 41/2007-ST, dated 6/10/2007.
 
The Adjudicating Authority restricted the refund claim and disallowed refund for a short amount as it was found that said amount claimed did not pertain to the relevant quarter.
 
Notification No. 41/2007-ST was amended by the Notification No. 3/2008-ST, dated 19.02.2008. By this amendment, the exemption allowed in the original Notification was also extended to service tax paid for transportation of export goods from the place of removal to the ICD. The Original Authority allowed both the claims of the appellants.
 
The Commissioner initiated revision proceedings under Section 84 of the Finance Act, 1994 and passed an order demanding recovery of total amount sanctioned and paid to the appellant. The Commissioner discussed the appellant’s entitlement to claim for refund relatable to transport of goods from the place of removal to the ICD. The Commissioner found that the appellant had filed the refund claim on the 59th day of the end of the quarter but the tax due was credited to the nominated bank only on the 60th day. 
 
Against this revision order, appellant has filed appeal before the Tribunal.
 
Appellant’s Contentions:- Appellant contended that they had filed the complete refund claim with necessary documents as prescribed in the Notification within the 60 days of the end of the quarter. Therefore, the Commissioner could not have held that the appellant was not entitled to the refund claim. As regards the claim relatable to transport of goods from ICD to port, the Commissioner has not given any findings in the impugned order.
 
Respondent’s Contention:- Revenue contended that the appellant had filed the refund claim without having paid the service tax as required under the Notification. As regards the claim, Revenue submitted that it is not clear from the impugned order whether the appellant had filed documents substantiating the claim. Revenue submitted that the matter may be remanded back for examination by the Original Authority.
 
Reasoning of Judgment:-The Tribunal found that the appellant had filed claim with the Authorities on 29.05.2008 and vital document necessary to sanction the claim viz. TR6 challan for proof of payment of service tax was furnished with the Authorities only on 30.05.2008. The submission of the appellant is that copy of the challan could not be obtained from the concerned bank owing to connectivity problem on 29.05.2008. However, the Department was in possession of the refund claim with all the necessary documents on 30.05.2008.
 
The Tribunal found considerable merit in the submission of the appellant and accepted it. It was held that the appellant had satisfied all the conditions of the Notification to qualify for the refund allowed by the Original Authority. As regards the balance amount, the Tribunal held that the impugned order does not give any reason why the same has to be recovered from the appellants.
 
The Tribunal held that the Original Authority had analysed the entitlement of the appellant to the entire claim with reference to the terms of the Notification and found them to be eligible for refund of both the amounts. Impugned order set aside.
 
Decision:- Appeal allowed with the consequent relief.
 
Comments:- This is a very good decision where the refund claim is allowed by the Tribunal under Notification No. 41/2007-ST.
 
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