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GST Refund, Goods and Services Tax - GST

Issue Id: - 116464
Dated: 9-6-2020
GST Refund

  • Contents

we have filed the refund claim for our client under inverted duty structure. The show cause was issued and the refund claim was rejected in February 2020. We want to reapply for the refund claim. The GST portal is not allowing the file the refund claim again for the same period. How to file the GST refund claim again?

Thanks in advance

Sanjay Jain

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Posts / Replies

Showing Replies 1 to 15 of 25 Records

1 Dated: 9-6-2020
By:- Kashish Gupta

Did he pass RFD-06 rejecting the refund claimed fully?

2 Dated: 9-6-2020

Yes, the order has been passed and input credit amount has been re-credited to electronic credit ledger in March 2020.

3 Dated: 9-6-2020

It is an appealable order. You are to file appeal against this order with the Commissioner (Appeals) under Section 107 of CGST Act. Also see the procedure laid down under Board's Circular No.111/30/2019-GST dated 3.10.19. If the appeal is decided in your favour, only then you can apply for this refund claim.

4 Dated: 9-6-2020
By:- niranjan gupta

Agreed with reply given above.

The appeal is required to be filed within a period of three months from the date of communication of order. However, extension for one month is allowed but that extension is subject to condonation of delay by appellate authority.

Also, as on date, appellate procedure is fully electronic. We have experienced that many appellate authorities are also not accepting appeal manually because there is no such legal authorisation to accept manually. Therefore, some ground challenges may be faced by you for submission of appeal. In case you face any such issues, kindly prefer submission appeal through email. Prefer to digitally sign the pdf documents.

As a part of procedure, a letter should be written to jurisdictional officer as well as nodal officer requesting to remove glitch faced on GSTN portal for submission of appeal. Copy thereof can be marked to GSTN as well.

5 Dated: 10-6-2020

Thanks Kasturiji and Niranjanji for your reply.

There are option available to registered person

1) To resubmit the refund claim again if the refund has been rejected by the Department. However the GST portal is not allowing to resubmit the refund application again under same category for same period. This is a GST portal issue and how to resolve it?

2) Second option will be to file the appeal. When the refund was rejected, the amount claimed was not re-credited to the credit ledger. The department has asked to submit an undertaking on the letterhead that the appeal will not be filed. After submission of the undertaking, the input credit amount was re*credited to credit ledger. Can the appeal be filed even after submission of the undertaking?

Look forward for the guidance under both option.

Thanks and Regards,

Sanjay Jain

6 Dated: 10-6-2020

1.It is not a Common portal issue. You cannot re-file the same refund claim. Sanction or rejection order of refund claim is Order-in-Original. As per procedure, an appeal is to be filed but in the event of an undertaking given to the department, you cannot file an appeal against this rejection order. Go through Explanation No.2 given in Rule 87 of CGST Rules.

Explanation 2. - For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.

If an undertaking to the effect that you will not file appeal, has been given you cannot file appeal.

Suppose you file an appeal in spite of an undertaking to the Department, the appeal will be rejected. That amounts to challenge the validity of rule. Also go through para no.23 of Circular No.125/44/2019-GST dated 18.11.19 as amended.

7 Dated: 10-6-2020

Dear Kasturiji,

Thanks for your guidance. The restriction as per the para no 23 of circular no 125 is related to ineligible input credit. In the current case, there is no questions of in-elgibility of the input credit claim.

Further, as per CGST Rule 90, if there is a deficiency in the documents, the fresh refund application can be filed on the common portal. Although rule provides for resubmission of the application, the portal does not provide the facility,

Is there any option to re-submit the refund claim?

8 Dated: 10-6-2020

You have crossed the stage of 'deficiency memo'. That was available prior to the passing of OIO. Now Order-in-Original has been issued. So you cannot re-submit the same refund claim. Such re-submission tantamounts to review its own order. No court can review its own order except Supreme Court. This is the legal position. Thus you cannot re-submit.

9 Dated: 10-6-2020

Thanks Kasturiji,

The deficiency memo was not issued. The show cause for refund rejection was issued. The reply was submitted for the show cause notice, however the refund rejection order was issued subsequently. Can the facility of resubmission of refund claim as per rule 90 be availed?


Sanjay Jain

10 Dated: 10-6-2020

Rule 90 of CGST Rules does not help you.

11 Dated: 10-6-2020

W.r.t.serial no.2 dated 9.6.20, pl.confirm whether the department re-credited the amount in question into your Electronic Credit Ledger on its own or after calling for an undertaking from you to the effect that you will not file an appeal against OIO . Pl.clarify whether you have given the above undertaking to the department in writing.

12 Dated: 11-6-2020

Dear Kasturiji,

The department has re-credited the amount of input credit claimed as refund only after submission of the undertaking.


Sanjay Jain

13 Dated: 12-6-2020

Then doors are closed. You have yourself closed your doors. No use of filing appeal now. It is just a wastage of time, money and energy. SCN was also an opportunity given by the department to defend your stand/interest.

14 Dated: 12-6-2020
By:- Ganeshan Kalyani

Sri Kasturi Sir, well replied. Straight and too the point. I immediately, bookmarked this Issue Id for my reference.

15 Dated: 13-6-2020

Appreciate Sh Kasturi ji for the opinion put forth. Brief and concise. Thanks.


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