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AU FINJA JEWELS vs. ASST. COMMISSIONER DIV. V CGST AND CX NAVI MUMBAI AND ANOTHER
(Bombay High Court)

Hon'ble Judges:

K. R. SHRIRAM
JITENDRA JAIN

Pet. Counsel

Parth Badheka

Nikita Badheka

Lata Nagal

Res. Counsel

Jitendra Mishra

Mataprasad Sharma

Sangeeta Yadav.

Petitioner / Applicant	AU FINJA JEWELS
Respondent	ASST. COMMISSIONER DIV. V CGST AND CX NAVI MUMBAI AND ANOTHER
Court	Bombay High Court
State	Maharashtra
Date	Jun 21, 2024
Order No.	WRIT PETITION NO . 486 OF 2021
Citation	2024(6) TAXREPLY 9984
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ORDER
P.C. 1. The issue which arises in this petition is what is the value of the goods that has to be considered while working out the refund of Integrated Goods and Services Tax (IGST) to be sanctioned. 2. Petitioner is a jewellery processor and manufacturer jewellery and in the course of his business, imports gold and exports gold jewellery in accordance with the Foreign Trade Policy of the Government of India. Petitioner has been regularly filing returns and claiming refund in respect of Input Tax Credit (ITC) on export of goods and services which they have made of IGST at the time of import of gold. 3. For the period June 2018 to September 2018, petitioner filed on 27th July 2020 a refund claim application in Form GST-RFD-01 on the GST portal claiming a refund of Rs. 21,00,000/-. According to petitioner, it is entitled to refund on accumulated unutilised ITC as per Section 54 (3) (i) read with 54 (8) (b) of the CGST Act. The application filed by petitioner was found to be....