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2021 (6) TMI 41 - Commissioner - GSTRejection of refund claim - rejection of refund of appellant mainly on the ground that Since the refund of ITC on input service and capital goods have been included in net ITC for the purpose of refund by the assessee, they, as per sub-Rule (5) of Rule 89 of the CGST Rules, 2017 as amended vide Board’s Notification No. 26/2018-C.T., dated 13-6-2018 are not entitled to claim refund of ITC - HELD THAT:- The Central Government, in contemplation of the powers conferred by Section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), has amended the Central Goods and Services Tax Rules, 2017 by issuing the Notification No. 26/2013-Central Tax, dated 13-6-2018 - the subject matter has also been under consideration at various judicial & quasi judicial authorities and the recent progression in the matter is prominent to deliberate cautiously hereunder, which isn’t only a obiter dicta but also laid the foundation for formulation of the principles of law for the purpose of deciding the present problem before us on this issue - The amendment by the Notification No. 26/2018-Central Tax, dated 13-6-2018 is intra vires to the Section 54(3) of the CGST Act, 2017 provisions. Further, the Rule 89(5) is not contrary to the provisions of Section 54(3) of the CGST Act, 2017 as amended albeit it, as a corollary, Rule 89(5) of the CGST Rules, as amended, is in conformity with Section 54(3)(ii). The lexes of the amendments are amply justified. Further, as the appellant has not provided any documents relating to input in spite of providing sufficient opportunities to come forthwith for evidencing stake of inputs for impugned refund claims - Appeal dismissed.
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