Section 54 of the CGST Act, 2017— Refund —– The applicant prayed for direction to the respondents to act upon or grant the petitioner refund of ITC on inward supply charged by the supplier and utilized IGST credit distributed by ISD and lying in Electronic Credit Ledger by quashing and setting aside the impugned order. The applicant’s one of the manufacturing facilities is located in a Special Economic Zone. The applicant accumulated Input Tax Credit (ITC) to the tune of Rs. 21,66,887/-. The applicant filed the refund application in Form GST RFD – 01A on 3rd April 2019. A SCN was issued and thereafter, the respondent passed an order in Form GST RFD – 06 dated 27th May 2019 rejecting the refund claim under Section 54 of the Act. The applicant preferred an appeal, which was rejected by the appellate authority. The court observed that the issue raised in the present writ application is no longer res integra in view of the judgement and order passed by this Court dated 11th March 2020 in the case of M/s. Britannia Industries Limited vs. Union of India which is based on M/s Amit Cotton Industries vs. Principal Commissioner of Customs [Special Civil Application No.20126 of 2018 decided on 27th June 2019] 13 TAXLOK.COM 063.

Held that:- The Hon’ble High Court quashed the impugned order and directed the respondents to process claim of refund made by the applicant for the unutilized IGST Credit lying in the Electronic Credit Ledger, within a period of three weeks.