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2022 (1) TMI 743 - Commissioner - GSTRefund of excess payment of tax - export of goods on payment of IGST - zero-rated supplies or deemed export - Interpretation of Rule 86 of CGST Rules, 2017 read with Circular No. 135/05/2020, dated 31-3-2020 - whether the appeal has been filed within the prescribed time limit? - HELD THAT:- In the instant case, the appeal in the prescribed Form GST APL-01 has been filed by the appellant on 23-11-2020 i.e. the delay of 26 days from the normal period of three months as per Section 107(1) of CGST Act, 2017. The reason for delay has been mentioned by the appellant in their appeal memo that the office of the authorized representative of the appellant was closed due to COVID-19 cases, hence the appeal could not be prepared in time - Delay up to 30 days is condonable, hence condonation of delay is requested. In view of the reason given by the appellant, the delay in filing the appeal as per provision of sub-section (4) of Section 107 of CGST Act, 2017 is condoned. Rejection of refund on the ground that the refund claim cannot be sanctioned in cash as per Rule 86 of CGST Rules, 2017 read with Circular No. 135/05/2020, dated 31-3-2020 - HELD THAT:- The appellant has filed the refund application GST-RFD-01 with ARN No. AA0807200379253, dated 16-7-2020 for the disputed period January, 2020 on account of Excess Payment of Tax - amendment in Rule 86(4)(A) and sub-rule (1)(1A) of Rule 92 of the CGST Rules, 2017 has been made and same was made effective from 31-3-2020 whereas, the period of refund claim in the instant case is pertains to the period of January, 2020. Thus, the amended rule is not applicable in the instant case. Appeal dismissed.
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