TMI Blog2021 (12) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed for the Tax period 2017-2018 on or before 31.08.2020 as it was extended vide Notification No. 35/2020 dated 03.04.2020 read with 55/2020 dated 27th June-2020 whereas the appellant has filed the fresh refund claim on 21.09.2020. There are no infirmity in the rejection of refund claim on the ground of time bar issue - appeal dismissed. - 206 (MAA )CGST/JPR/2021 - - - Dated:- 12-8-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by M/s Aries Agro Limited, A-12, Second Floor, Mall Road, Sector-1, Vidhyadhar Nagar, Jaipur-302023 (Raj) (hereinafter also referred to as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence No. ZX0810200098788 dated 08.10.2020. 3. Being aggrieved with the impugned Order No. ZX0810200098788 dated 08.10.2020, the appellant has filed the appeal on 09.02.2021, the delay of one month from the normal period prescribed under Section 107(1) of the CGST Act, 2017 on the following grounds which may be summarized as under:- It is submitted that the impugned Order passed by the Learned Officer is ex facie untenable and unsustainable in law, and the same is liable to be set aside. The Appellant has made detailed submissions in ensuing paragraphs against various allegations and conclusions made in the impugned Order. Our submissions are as under: 1. The issue in dispute that whether the Refund application is time is barr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of C.Ex., Jaipur reported in 2003 (156) E.L.T. 357 (Tri. - Delhi). M/s. Motorla India Pvt. Ltd. v. CCE, Bangalore- III Hon'ble High Court of Karnataka, 2006 (206) E.L.T. 90 (Kar). Hon'ble Supreme Court in Salonah Tea Company Limited v. Superintendent of Taxes, Now gong [1988] 33 ELT 249 (SC). HIND AGRO INDUSTRIES LIMITED VERSUS COMMISSIONER OF CUSTOM 4. Personal hearing in the matter was held on 06.08.2021 through virtual mode, wherein Sh.Deepak Birla, Authorized Representative of the appellant appeared for personal hearing. He reiterated the grounds of appeal during personal hearing and explained the same in details. In view of submission/grounds of appeal he requested for decision in favour of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. (14) Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation . - For the purposes of this section, - (2) relevant date means - (a) .. (b) .. ( c ) . .. (h) in any other case, the date of payment of tax. RULE 89 of CGST Rules, 2017- Application for refund of tax, interest, penalty, fees or any other amount. - (1) Any person, except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation is hit by the limitation period and whether limitation period as provided under Section 54(1) of CGST Act,2017 is applicable in the instant case or not ? 8. In this regard, the Appellant stated that the appellant has paid excess GST due to wrong calculation in GSTR 3B for the month of July-2017, Sept-2017 and Oct-2017 and since the amount collected by the Govt. is not at all payable by the appellant. Thus the excess amount would resemble the amount collected without any authority of law. Hence, the amount paid by the appellant is not GST but in the nature of deposit with the Govt. Therefore, section 54 of CGST Act, 2017 should not apply (in respect of Time Bar clause) to their application. In respect of contention of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uploading the required documents. The taxpayer has written in the uploaded letter that they will show documents physically whereas the taxpayer should have uploaded all relevant documents with refund claim in compliance of Circular No.125/44/2019- GST dated 18.11.2019. The taxpayer filed refund claim third time vide ARN No. AA0809200447634 dated 21.09.2020, for which SCN No.ZZ0810200020244 dated 02.10.2020 was issued on following grounds: As per Sec 54 of CGST Act, 2017, 'Any person claiming refund of any tax and interest may make an application before the expiry of two years from the relevant date. This Refund claim is time barred as it pertains to more than two years. GSTR-3B for the period March-2018 was filed on 19.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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