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2022 (1) TMI 185 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURMaintainability of appeal - time limitation - appeal has been filed within the prescribed time-limit - whether the appeal filed against the order of rejection of refund claim has to be decided or not? - HELD THAT:- The appellant has filed the refund claim RFD-01 vide ARN No. AA080720016486A, dated 7-7-2020 for refund of IGST ₹ 85,787/- and penalty of equivalent amount i.e. ₹ 85,787/- in pursuance to appeal allowed by Additional Commissioner Grade-II, (Appeal)-II, State Tax (SGST), Ghaziabad. Further, it is also found that in the instant matter there is no doubt about the fact that at the time of filing of refund claim, the appellant neither submitted copy of DRC-03 nor made any debit entry from Electronic Cash Ledger, resulting into rejection of refund claim by the adjudicating authority. Further, the appellant replied vide (RFD-09), dated 27-7-2020 in response to show cause notice (RFD-08), dated 17-7-2020, wherein, they submitted that they have debited ₹ 85,787/- IGST and ₹ 85,787/- in Penalty from their Electronic Cash Ledger and also submitted the copy of Debit Entry No. DC0807200250413, dated 25-7-2020 but the same has not been considered by the adjudicating authority. While filing of refund application, the appellant had not generated the DRC-03 due to not aware of refund process and however, now he has generated the DRC-03 vide Entry No. DC0807200250413, dated 25-7-2020 by debiting the amount of IGST ₹ 85,787/- and Penalty ₹ 85,787/- in Govt. account from their Electronic Cash Ledger. The appeal is disposed off with the direction to verify the same and process the refund claim as per provisions of Section 54 of the CGST Act, 2017 and rules made thereunder.
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