2018 (9) TMI 446 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Withdrawal of Advance Ruling application – Classification of goods – applicability of Circular No.44/18/2D18-CGST – Levy of GST – Input Tax Credit – deemed export – refund of accumulated CENVAT Credit.
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Held that:- The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application – application disposed off as withdrawn. – GST-ARA-49/2018-19/B-104 Dated:- 5-9-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) T
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Ltd. is having only export sales (i.e. either Direct Export or through some Exporter), can he claim refund of such accumulated input Tax Credit of GST paid in this transaction? The preliminary hearing in the matter was held on 01.08.2018 wherein Sh. Ritesh Rathi, C.A. alongwith Sh. Kumarpal Shah and Sh. Sagar Mistry appeared and requested for admission of application as per contentions made in their application. The Applicant was directed to reframe his questions as discussed within one week and it was informed to them that application would be treated as made from the date of reframing, but applicant has filed letter dated 03.09.2018 received on 04.09.2018 in this office with request to allow withdrawal of the application filed on 30.06.20
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