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2019 (7) TMI 1834 - AT - Central ExciseRefund of GST - Refund rejected on the ground that assessee had not debited the same amounts and shown it in the respective ST-3 returns - violation of paragraph 2 (h) of N/N. 27/2012-C.E.(N.T.) : dated 18.06.2012 - period January 2017 to March 2017 - period April 2017 to June 2017 - HELD THAT:- An identical issue with regard to the alleged violation to paragraph 2 (h) of the Notification No. 27/2012 : (supra) vis-à-vis the claim of refund, has been considered by this Bench of the Tribunal in the case of M/S. GLOBAL ANALYTICS INDIA PVT. LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE [2019 (7) TMI 1185 - CESTAT CHENNAI] wherein, after considering the various contentions, it has been held the appellant did not reverse the equal amount as required by the condition at paragraph 2(h) of Notification No. 27/2012. But the fact also remains that there was no provision in the ACES system to debit the value of refund and also the fact that the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed for the month of April 2018. These are sufficient compliances with the condition at paragraph 2(h) since post G.S.T., the scenario is different than the one prevailing prior to G.S.T. regime. Otherwise, it would become an impossible task for an assessee, more so when the filing of ST-3 returns itself was done away with. The denial of refund is not in accordance with law - Appeal allowed - decided in favor of appellant.
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