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2022 (1) TMI 695 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURRefund of input used in exported goods by Sea - rejection of refund claim mainly on the ground of being time barred - Section 54(1) of CGST Act, 2017 - N/N. 35/2020-C.T., dated 3-4-2020 as amended vide N/N. 55/2020-C.T., dated 27-6-2020 - HELD THAT:- Initially the appellant has filed the refund application on 27-8-2020 for the period April, 2018 to August, 2018 in category of Rule 89[4(4B)] of CGST Rules, 2017 of inputs used in exported goods. In the instant matter the EGMs have been filed for the said export consignments are on or before 31-8-2018 the meaning thereby the export goods leaves India on or before 31-8-2018. As per customs procedure EGM means (Export Goods Manifest) a document which are filed by the carrier of the export consignment before the departure of the carrier (shipments, airlines, etc.,) and it is considered as proof of shipment. From the conjoint reading of Section 54(14)(2) of the CGST Act, 2017 read with Notification No. 35/2020-C.T., dated 3-4-2020 as amended vide Notification No. 55/2020-C.T., dated 27-6-2020 and Rule 90(3) of CGST Rules, 2017 - as per relevant date the refund application should have been filed on or before 31-8-2020, whereas in the instant matter the fresh refund applications have been filed after issuance of deficiency memo by the appellant on 8-9-2020. Thus, the appellant has filed refund applications in the instant matter beyond the period of 2 years from the relevant date. The adjudicating authority has rightly and properly rejected all the refund applications on the ground of time barred - Appeal dismissed - decided against appellant.
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