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2021 (6) TMI 43 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURRefund of unutilized input tax credit - inverted duty structure - principle of natural justice - period of June, 2019 - HELD THAT:- The adjudicating authority had issued Show Cause Notice in Form of RFD-08 to the appellant, also provided opportunity for ‘personal hearing’ with a direction to file reply. However, the appellant has not endeavoured to attend the personal hearing though the appellant noticeably contacted to the Department to defer the personal hearing. It is found that the sufficient time was available with the appellant to file reply in the matter if he intended to do so. Therefore, the adjudicating authority has passed the impugned order after providing opportune time to file reply. Admissibility of refund claim - HELD THAT:- The adjudication authority has rejected the refund for the tax period from June, 2019. In this regard, the appellant has pleaded that the input tax credit is accumulated on account of inverted duty structure. The refund of the same is claimed under the clause (ii) of the proviso to Section 54 of the Act and also submitted that the formula given under Rule 89(5) of the CGST Rules, 2017 is inconsistent with Section 54 of the Act and hence is ultra vires. It is also found that refund of input services is not includible in the “Net ITC” as explained in the clause under Rule 89(5) of the CGST Rules, as amended. Further, as the appellant has not submitted any segregated documents relating to input to the proper officer in spite of providing sufficient opportunities to come forthwith for evidencing stake of inputs for impugned refund claim - there are no infirmity in rejection of the refund - appeal dismissed.
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