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2021 (8) TMI 931 - Commissioner - GSTRefund of ITC - Zero Rated Supply - export of goods and services at zero rated without payment of Tax under Bond/LUT out of India - HELD THAT:- The appellant filed an application for refund of ITC on export of goods and services at zero rated supply made without payment of tax however, the proper officer issued show cause notice (RFD-08) vide reference No.ZO0801200126834 dated 13.01.2020 wherein it has been mentioned that the entire refund claim amount i.e. ₹ 23,12,195/- is inadmissible under other category. In the remark it was directed to submit ITC accumulation documents,invoices etc., and also it was directed to furnish reply within 15 days from the date of service of this notice and appeared before proper officer on 21.01.2020 thereafter, the proper officer/adjudicating authority issued the rejection order in Form GST RFD-06 dated 31.01.2020. The rejection of refund due to non submission of documents and by assuming that claimant has nothing to submit is not proper and justify. There is a provision available under Rule 90(2) to (4) of CGST Rules, 2017 that the refund application shall be scrutinize within a period of fifteen days of filing of the said application by the proper officer, for its completeness and where the application is found to be complete in terms of sub-rule (2) (3) and (4) of Rule 89, an acknowledgement in Form GST RFD-02 shall be made available to the applicant on common portal. Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in Form GST RFD-03 through common portal. The proper officer has not followed the proper procedure before rejecting the refund application of the appellant and appellant was also debar from being heard because of non receiving of the said SCN properly hence, it is demand of justice to examine the refund application on merits - the appellant was eligible for refund of ITC in respect of zero rated supply. Appeal allowed - decided in favor of appellant.
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