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2022 (5) TMI 739 - AAR - GSTMaintainability of Advance Ruling application - Classification of supply - nature of supply - works contract services or not - refund of excess tax paid - HELD THAT:- The questions/ clarifications sought for by the applicant from the Appellate Authority's order are not coming within the preview of Section 97(2) under the Act. The Authority for Advance Ruling is not in a position provide classifications or to give comments on the order passed by Appellate Authority under GST Act. Therefore, the subject application with regard to these questions cannot be admitted and thus not eligble for advance ruling. Hence we do not discuss the merits of the case. Whether the taxes to the, extent of 6 % (18% - 12%) so paid prior to pronouncement of Appellate Authority's order become taxes paid over and above the liability to pay within the four corners of law and can be regarded as tax in excess? - HELD THAT:- It is seen that the question raised does fall under any of the provisions of Section 97 (2) of the CGST Act, 2017. Refund claim of excess amount so paid - HELD THAT:- In this regard, it is stated that Section 54 of the CGST Act, 2017 deals with refund of taxes. Applicant may go through the procedure/provision of said GST Section.
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