From,

GSTIN- 08AANCS6187Q1Z6
M/s Shera Energy Pvt. Ltd

To,
The Assistant / Deputy Commissioner
State Tax, Ward - Circle-A
Zone-Jaipur-IV Circle –A
Jhalana Doongri, Jaipur (Raj.)

Subject: Request for re-credit of amount in Electronic Credit Ledger

We M/s Shera Energy Pvt. Ltd. having registered office at F-269 B, ROAD NO. 13,
V.K.I.AREA, Jaipur, (Raj) having GSTIN 08AANCS6187Q1Z6 is engaged in the business of
manufacturing & export of goods and for this we have imported duty free (without payment of
Customs duty and IGST) raw materials under Advance authorisation Scheme. We M/s Shera
Energy Pvt. Ltd have been granted refund under the following category:
a. Refund of IGST, obtained in contravention of sub-rule (10) of rule 96 of the CGST
Rules, 2017.
The details of refund sanction order such as Shipping bill number and date, amount of IGST paid
on export of goods, the total amount of refund sanctioned for the paid IGST and details regarding
date of credit of refund in bank account is highlighted in the table enclosed as Annexure-1.
The Exemption/Concessional Rate Notification which was used by M/s Shera Energy Pvt. Ltd
for procuring inputs is Notification No. 79/2017 - Customs, Dated 13th October 2017 w.e.f.
09.10.2018 by issuance of Notification No. 54/2018-GST dated 09.10.2018.
The complete set of export documents containing Export Invoice, Packing List, Shipping Bill,
BRC, E-way bills alongwith Summary are enclosed as Annexure-2. Further, copy of GSTR-1
and GSTR-3B showing payment of IGST is enclosed as Annexure-3
There is no dispute to the fact we have actually made export of goods and complied with all the
conditions of export of goods as contained in IGST Act, 2017 and hence, our transaction is zero-
rated as per Section 16 of the IGST Act, 2017 and no tax was payable. Since, we have paid IGST
once, claimed refund and paid back the refund amount, it has resulted into excess payment of tax
on Exports.
It has come to our notice that there is some dispute regarding simultaneous claim of refund of
IGST on Exports in accordance with Rule 96(10) of CGST Rules, 2017 and claim of the benefit

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of duty free import in terms of Notification No. 79/2017-Customs dated 13.10.2017 w.e.f.
09.10.2018 by issuance of Notification No. 54/2018-GST dated 09.10.2018. Frequent changes
were made by various notifications on such issue, whose interpretation remains a grey area.
However, to avoid any dispute in future, we have taken cognizance of the matter and paid back
refund amount claimed via DRC-03 vide ARN AD081021001721W dated 11.10.2021 (IGST
Rs.3221590/-+ Interest Rs. 5,73,910). Copy of DRC-03 is enclosed herewith as Annexure-4.
The department of revenue through issuance of Circular No. 174/06/2022-GST has prescribed
manner of re-credit in electronic credit ledger using FORM GST PMT-03A. The notification
states that in respect of refund of IGST obtained in contravention of sub-rule (10) of rule 96
sanctioned erroneously, re-credit of amount in the electronic credit ledger can be done through
FORM GST PMT-03A, on deposit of such erroneous refund along with interest and penalty,
wherever applicable, by the taxpayer. Hence we are requesting jurisdictional proper officer to re-
credit the amount equivalent to the amount of refund thus paid back through FORM GST DRC-
03, to our electronic credit ledger.
It is now requested to re-credit an amount equivalent to the amount of erroneous refund, so
deposited, in the Electronic Credit Ledger.
I hereby solemnly affirm and declare that the information given hereinabove is true and correct
to the best of my knowledge and belief and nothing has been concealed therefrom.
Date:

Signature of Authorized Signatory

Name
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