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2020 (10) TMI 896 - Commissioner - GST100% EOU - Refund of unutilized ITC (Inputs & Input Services) - zero rated supplies - period October to December-2017 - Circular No.110/29/2019-GST, dated 03rd October 2019 issued by CBIC - HELD THAT:- The appellant was required to file refund claim online in terms of Circular No.17/17/2017-GST dated 15.11.2017 and 24/24/2017-GST dated 21.12.2017 which provides that every refund should be filed online on common portal but the appellant has failed to file their claim online - the Appellant has not followed the proper procedure, as laid down in the above circulars dated 15.11.2017 and 27.12.2017 respectively, as they have filed the refund claim manually instead of online. The appellant has filed the said refund claim as revised claim in respect of the refund claims already filed vide ARN No.AA0811176066919 for the period of October-2017 to November-2017 for ₹ 0.00 and ARN No.AA081217780023B for the period of December 2017 for ₹ 1,77,03,367/-. Whereas, as per condition (b) of Circular No.110/29/2019-GST dated 03.10.2019 that "No refund claims in Form GST RFD-01A/RFD-01 must have been filed by the registered person under the same category for any subsequent period". Thus, appellant has not satisfied the condition (b) of the said circular. Appellant not eligible for refund - appeal dismissed.
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