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Cess-refund to sez

04 September 2022

A taxpayer under gst supplies goods to unit in sez without payment of tax. on purchase of the said merchandise cess is applicable. the total refundable cess is 3.5 lacs (other that cess all input is utilised) . while applying for the refund via RFD1 whether CA certificate is mandatory

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3 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 04 September 2022

Yes under Rule 89(2) , the CA certificate is required if Refund claim exceeds 2lac rupees

Read more at: https://www.caclubindia.com/forum/ca-certification-under-rule-89-2-m-and-statement-7-under-rule-89-2-k--577704.asp

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HARSHA BHAT (180 Points)
Replied 04 September 2022

Thank you for your response. but the refund in my query is related to section 54(8)(c) isn't it sir?

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 05 September 2022

Your query related to section 54(3) & proviso under subsection (4) r/w rule 89(1) & 89(2)(l)

Yes you are correct the 'doctrine of unjust enrichment "is not applicable upto the amount 2 lac but if it is exceeding, then ca certificate is required.

Note : from 1/2/2019 u/s 54(8)(a) the word "Zero rated" has been substituted by "Export" and Exports, thus with this amendment, in case of refund claim arising out of supply to Sez is also being brought under principal of UNJUST ENRICHMENT