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2021 (7) TMI 703 - Commissioner - GSTRefund of Input Tax Credit - rejection mainly on the ground that no reply to SCN has been received till now - assumption taken that claimant has nothing to submit reply in support of the claim - Time limitation - section 54(1) of the CGST Act, 2017 - HELD THAT:- The appellant in appeal memo as well as at the time of personal hearing conducted on 18.06.2021 submitted that he had wrongly filed refund application of ₹ 40,64,000/- by including the ITC of IGST on Capital Goods amounting to ₹ 15,02,542/-. However, he is agreed that the refund of ITC pertaining to Capital Goods are not admissible as per provisions of sub rule 4 of Rule 89 of the CGST Rules, 2017 accordingly, he has withdrawn the refund claim to the extent of ITC amount of Capital Goods and requested to pass an order of refund of ITC to the extent of ₹ 25,61,458/-. The appellant has submitted a letter dated 05.03.2020 which was acknowledged by the concerned divisional authority on 16.03.2020 in the instant matter of refund claim for the period April-2018 to March-2019 amounting to ₹ 40,64,000/- under which it has been clearly/explicitly stated by the appellant that they will not go for appeal against the refund rejection made by the adjudicating authority and requested to release the input in their credit ledger so that they may re-apply for the refund after removing deficiencies - the appellant has mis-conceived/mis-leaded the facts while filing of appeal to this office as he has not disclosed the vital facts that he had made a request vide written letter to the proper officer for re-credit of amount to their electronic credit ledger which were debited at the time of filing of refund application by the appellant. The appellant has himself forfeited his right to file the appeal before Appellate Authority by submitting an undertaking before the adjudicating authority/proper officer as per explanation given under Rule 93 (2) of CGST Rules, 2017 - the instant appeal is non maintainable - Appeal dismissed.
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