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2021 (8) TMI 680 - Commissioner - GSTRefund claim - input tax credit on purchase and fabrication of cash carry van - refund claimed by placing reliance upon the Hon'ble AAAR, Maharashtra in IN RE: M/S. CMS INFO SYSTEMS LIMITED [2020 (6) TMI 643 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] in which AAAR ruled that the appellant is eligible to take the credit of tax paid on purchase of cash carry van or fabrication of the same - territorial jurisdiction for applicability of Advance Ruling - Time limitation for availing credit - HELD THAT:- The appellant is also holding the GSTN registration in the state of Rajasthan and accordingly, they filed the said refund claim in the jurisdiction of CGST Division-C, Jaipur (Rajasthan) - the appellant is referring the ruling of Appellate Authority for Advance ruling, Maharastra for claiming the refund whereas, it is observed that said ruling is binding only on the applicant who had sought ruling and on the concerned officer or the jurisdictional officer in respect such/particular applicant. The appellant can not take credit on the basis of ruling of AAAR of Maharastra as it is out of jurisdiction of Rajasthan as it is not binding/applicable in the state of Rajasthan, consequently, solely in the said fact the appellant is not entitled to get the said refund claim. The appellant obviously misconceive the fact by filing the said refund claim in the jurisdiction of Rajasthan accordingly, I do not accede to the plea of the appellant. Further, the adjudicating authority findings is agreed upon that the said AAAR, although it is at all not binding on the jurisdictional authority, the said AAAR order does not talk about any refund of ITC hence it is not eligible to them. Thus, there is no place in the provision of law for refund of such kind of ITC hence, it may be concluded that the said refund claim of appellant is beyond the provisions of law, and is not covered up in any of the provisions of CGST Act/Rules made there under accordingly, it may not be permitted. Time limitation for availing credit - HELD THAT:- Section 16 (4) of CGST Act, 2017 provides the time limit as well as manner of taking eligible credit. In the instant case, the appellant themselves admitted that since the time was expired/lapsed for taking credit as per the said provisions, that is why they filed the refund claim for the same - also, the AAAR, Maharastra ruling was not pertaining to a particular period of ITC rather the issue before the AAAR was whether, the appellant is entitled to avail ITC on purchase of cash carry van or its fabrication hence, it may not be completely/absolutely said that the said ITC was expired/lapsed due to the reason that issue was pending before AAR/AAAR, it can be said that if any ITC is expired or lapsed due to limitation of time, it may not in anyway refundable as it became dead ITC as per the said provisions of laws. Appeal rejected.
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