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2022 (12) TMI 1454 - Commissioner - GSTRefund of IGST - Rejection on the ground that Appellant had not made any excess payment of GST in the instant case - time limitation - rejection also on the ground that refund claim had been filed beyond the prescribed period of 2 years and hence, the same was time barred. Whether the refund application dated 08.09.2021 is time barred or not? - HELD THAT:- The refund to be filed in terms of the provisions contained in Section 54 of CGST Act, 2017 which provides that any person claiming refund of any tax and interest, if any, paid on such tax any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. Further, Clause (e) to Explanation 2 of Section 54 defines "relevant date" for the purpose of filing refund application under inverted duty structure as the due date for furnishing of return under section 39 for the period in which such claim for refund arises. The adjudicating authority has calculated the relevant date in accordance with law and the refund application filed by the appellant was beyond the prescribed time limit. Hon'ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER] has extended the period of limitation excluding the period from 15.03.2020 to 28.02.2022 (lockdown period) - during pendency of this appeal before this office, CBIC vide Notification No. 13/2022-Central Tax dated 05.07.2022 has excluded the period from 01.03.2020 to 28.02.2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. Thus, refund application in the present case has been filed on 08.09.2021 is within time extended by the Hon'ble Apex Court and CBIC. And the order of the adjudicating authority is liable to be set aside. Whether the party has paid excess payment, which has to be refunded or not? - HELD THAT:- The adjudicating authority held that there appears to be no excess payment made by the party. The adjudicating authority did not mention any valid justification about the decision made that "there appears to be no excess payment". The same reply has been submitted by the Assistant Commissioner, CGST Division Panchkula, vide its letter dated 17.10.2022 - thus, neither any calculation any reconciliation has been provided with the O-I-O dated 26.10.2021 - the appellant has paid an amount of Rs. 74,423/- under reverse charge on account of Ocean Freight. The entry of the said amount has been duly made in the Electric Credit Ledger on dated 18.04.2022. The appellant vide their explanation letter dated 17.11.2022 clarified that out of 74,423/-, Rs. 41,870/- was paid through Challan dated 18.04.2019 and balance amount of 32,553/- was paid vide cash deposited in the form of TCS. The levy of IGST on struck down by Supreme Court in case of UNION OF INDIA & ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2022 (5) TMI 968 - SUPREME COURT], on the grounds that such levy created a double taxation and is violation of principles of composite supply under Section 2 (30) read with section 8 of the CGST Act. The payment made against the Entry ID of the Notification No. 10/2017 — Integrated Tax (Rate) dated 28th June 2017, was not required to pay by the appellant, hence the amount so paid Rs. 74,423/- (reverse charge), is available to be refunded to the appellant. Refund allowed - appeal allowed,
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