2021 (1) TMI 419 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR - GST

Head Note / Extract:
Refund of IGST - Rejection on the grounds that the appellant has filed a refund claim in other category and is premature as investigation in the matter is pending with DGGSTI, Jaipur Zonal unit, Jaipur - HELD THAT:- The appellant has deposited the said amount vide DRC-03 dated 02.03.2020 during the investigation and further he himself stated that matter is still under investigation with DGGSTI, Jaipur. Therefore, the refund claim filed by the appellant at this stage is premature and it has not attained its finality. Accordingly. the appeal filed by the appellant is rejected - the Order in Original passed by the adjudicating authority is upheld - there are no infirmity in the impugned order - appeal disposed off.