| |
The Tax Publishers 2022 TaxPub(GST) 1516 (AP-HC) : (2023) 111 ITPJ (G) 0617
CGST RULES 2017
Rule 89
Where refund claim was by the exporter of electricity after introduction of amendment in rule 89 for the period related to pre-amendment it was concluded that as circular no 175/07/2022-GST dated 06-7-2022 clearly established that amendment to rule 89 was introduced to cure the defect of rule 89 therefore impugned refund claim was admissible.
|
Refund - Claim filed in consequence to amendment in rule 89(2) - Refund claim filed for prior amendment period -
Assessee was engaged in export of electricity and was unable to file refund claim under rule 89 as it was not having any of the export documents as normally available in case of export of goods. After the amendment was introduced in rule 89 it filed refund claim for the period prior to the date of amendment and the said refund was rejected. Held: The Circular No.175/07/2022-GST, dated 06-7-2022 issued by Ministry of Finance, Government of India clearly established that amendment to rule 89 of CGST (Amendment) Rules, 2022 was carried out to cure the defect in rule 89 of CGST Rules, 2017, because of the problem faced by power generating units in filing refund claims of unutilised Input Tax Credit on export of electricity and, therefore, it was applicable for prior amendment period also.
REFERRED :
FAVOUR : In favour of assessee
A.Y. :
CGST RULES 2017
Rule 89
 SUBSCRIBE FOR FULL CONTENT
|