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2021 (7) TMI 869 - Commissioner - GSTRefund of excess paid ITC - refund rejected on the ground that the excess payment of ITC can be re-credit to ITC ledger only by GST PMT-03 as per sub rule (4A) of Rule 86 CGST Rules,2017 as amended vide N/N. 16/2020 dated 23.03.2020 - Ambiguity in the order - HELD THAT:- On examination of reconciliation chart in respect of tax liability of the appellant, generated by appellant through GSTN common portal, as well perused the ledger account of balance sheet with regard to output supply in month of October-2019 it is found that the appellant had made supply only two suppliers on 21.10.2019 and 24.10.2019, wherein GST payable were ₹ 9,093.76 only and same are being reflected in GSTR-1, however, GST were paid through ITC ₹ 2,69,212.54 and same are also being reflected in GSTR-3B. Therefore, in view of the records it is found that the appellant had paid excess tax of ₹ 2,60,118.24 through ITC in month of October-2019. On going through the provisions of Rule 86 (4A) read with Rule 92 (1A) of CGST Rules, it is found that if any registered person has claimed any refund amount paid as Tax wrongly paid or paid in Excess for which debit has been made from the Electronic Credit Ledger the said amount shall be re-credited by an order in Form of CGST PMT-03 to the Electronic Credit Ledger of the registered person by the proper officer. There are force in the appellant contention that excess tax paid through ITC should be re-credited in Form PMT-03 - appeal allowed - decided in favor of appellant.
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