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Petitioner challenged that the new procedure for filing postal bill of export does not take away the substantive right to claim refund of input tax credit in respect of zero rated supplies under the statute.

Section 54 of the CGST Act, 2017— Refund -- The petitioner challenged the order dated 01st June, 2020 whereby the respondents have denied refund to the petitioner in spite of the fact that the petitioner had made exports of goods outside India and such exports are regarded as zero rated supplies under Section 16 of the IGST Act. The petitioner was entitled to refund of ITC under Section 54 of the Act. The petitioner submitted that the refund has been denied to the petitioner on the sole ground that petitioner had exported goods through Foreign Post Offices. He submitted that the new procedure for filing postal bill of export does not take away the substantive right to claim refund of ITC in respect of zero rated supplies under the statute.
Held that:-The Hon’ble High Court directed to list the matter to 09.09.2020 and permitted to file a counter-affidavit within four weeks and Rejoinder, if any, be filed within a further period of four weeks.—Medical Burea Vs Commissioner of Central Goods And Services Tax Delhi North & Ors. [2020] 26 TAXLOK.COM 003 (Delhi)