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2021 (8) TMI 386 - Commissioner - GSTSeeking refund of ITC on Export of Goods & Services - period April, 2018 to March, 2019 - HELD THAT:- The adjudicating authority/proper officer has sanctioned refund claim amounting to ₹ 5,94,924/- out of refund claim amounting to ₹ 6,02,713/- and rejected amounting to ₹ 7,789/- and accordingly pass the Order-in-Original vide reference No. ZZ0808200304019, dated 21-8-2020 in Form GST RFD-06 whereas, on disbursement of the sanctioned refund claim in lieu of ₹ 5,94,924/- only ₹ 4,73,792/- has been disbursed resulted into less receipt of payment of ₹ 1,21,132/-. The appellant has also enclosed copy of payment order Number ZY0808200314831, dated 22nd August, 2020 amounting to ₹ 4,73,792/- (RFD-05). In view of the comments received from the concerned jurisdictional officer as well as grounds taken by appellant in their appeal memo, it is found that the appellant has received less refund amounting to ₹ 1,21,132/-, therefore, the appellant is entitled to get the less receipt payment which has been occurred by the adjudicating authority due to some technical problem in system - appeal allowed - decided in favor of appellant.
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