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2021 (8) TMI 843 - Commissioner - GSTRefund of IGST - rejection of the refund on the ground of the limitation - Communication of deficiency memo to appellant or not - existence of deficiency in the refund application or not - time limitation as per provisions of Section 54 of CGST Act, 2017 - HELD THAT:- The original refund application of the appellant was not filed with all relevant documents as prescribed under Section 54 (4) of CGST Act, 2017 read with Rule 89 (2) of CGST Rules, 2017. Further, there are no reason to rely on screen shot of RFD-01 as it was only a draft stage application, it could be possible that while submitting the application, appellant might have not uploaded certain mandatory documents on the common portal. In view of said circumstances, the proper officer has issued the said deficiency memo in consonance to the provisions of laws and rules made thereunder. Time Limitation - HELD THAT:- It is evident that the refund claim should be filed within two years from the relevant date. The refund was filed against ITC accumulated on account of export of goods without payment of tax, so relevant date under such cases shall be counted from the date of EGM of Shipping Bills, in plain it can be stated that the date on which goods were left Indian frontier either by sea or air. On perusal of Shipping Bills associated with said refund, it can be stated that Shipping Bill No. 8689481/02.11.2018 (EGM dated 06.11.2018) of sum ₹ 26,06,527/- only hit by the clause of limitation and is time barred. For the purpose of reckoning relevant date in the instant case is the date on which such goods pass the frontier which suitably can be derived as date of filing EGM in terms of the Customs procedure. As per customs procedure, EGM means (export goods manifest) a document which is filed by the carrier of the export consignment before the departure of the carrier (shipments, airlines etc.,) and it is considered as proof of shipment. Accordingly, the refund amount of ₹ 26,05,527/- as claimed in respect of Invoice No. EXP/MDV/18-19/01 dated 26.10.2018, Shipping Bill No. 8689481 dated 02.11.2018, EGM No.22147 date of EGM 06.11.2018 is hit by the clause of limitation as it is time barred and rest of the claim in the instant case falls within the limitation period, therefore, the refund of the same may be considered for sanction in view of provisions of laws & rules made thereunder and as per procedure laid down under the various circulars issued from time to time by the CBIC, New Delhi. Appeal allowed in part.
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