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2018 (11) TMI 1805 - COMMISSIONER OF GST (APPEALS), AHMEDABADRefund of CENVAT Credit - revision of ER-1 return - Section 142(9)(b) of CGST Act - rejection on the grounds that the appellant has not availed the statutory remedy as available under Rule 120A of Central Goods and Services Tax Rules, 2007 - filing of revised declaration in form GST TRANS-1 electronically on the common portal within time period specified - HELD THAT:- Though the provisions of Rule 120A specifically allows the appellant to file a revised GST TRAN-1 once within ninety days of the appointed day, which has been further extended till 27th December, 2017 vide CBEC order dated 15-11-2017, the appellant have not availed or bothered to avail such facility and instead, they filed a refund claim on 20-3-2018 which indicates the intention of getting cash of such credit by way of refund by ignoring the statutory provision. It is a fact on records that the appellant had sufficient time to file the revised GST TRAN-1 declaration as per provisions of CGST Rules supra, however, they deliberately chose not to avail such statutory remedy with a specific intention to encash the Cenvat credit. Further, the appellant has also failed to furnish any cogent reason that under which circumstances they did not avail facility as stipulated under CGST Rule for filing revised declaration under TRAN-1. The adjudicating authority has correctly rejected the refund claim - Appeal dismissed - decided against appellant.
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