Section 54 of the CGST Act — Refund – The Petitioner exported fruits and vegetables, which are exempted items. Goods exported out of India, termed as ‘Zero Rated Supply’ in view of the provisions of Section 16 of the IGST Act, 2017. Though the goods exported by the petitioner does not attract tax as it is an exempted goods, the petitioner has purchased packing materials for packing the fresh fruits and vegetables for export and claimed refund under Section 54, which were rejected on the basis that the petitioner availed duty drawback on export of goods (@ 1% of FOB value). The court observed that they would be refraining for commenting with regard to the eligibility or otherwise qua claim of refund on IGST and CGST, as it would be in the domain of the appellate authority to examine issue, in case the petitioner chooses to avail the remedy.
Held that:- The Hon’ble High Court accordingly dismissed the petition.—Abdul Saleem. A.I Vs. State Tax Officer [2020] 25 TAXLOK.COM 089 (Kerala)