TMI Blog2019 (12) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has voluntarily debited the refund amount in GSTR-3B during May 2018 which clearly complies with the conditions of the Notification. Further, the Board has also clarified the said position in its Circular No.58/32/2018-GST. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.20237 of 2019-SM - Final Order No. 21215/2019 - Dated:- 16-12-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. Rajesh Kumar T. R., Advocate . for the appellant Mrs. D. S. Sangeetha, Jt. Commissioner (AR) ..for the Respondent ORDER The present appeal is directed against the impugned order dated 4.12.2018 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim amount was debited in the books of accounts on 20.5.2018. The refund claim was filed for the period April 2017 to June 2017 on 14.2.2018 and by that time, the due date to file the Tran-1 was over and the appellant could not envisage the quantum of refund at the time of filing Tran-1, therefore the basis to reject the refund claim was not proper. He further submitted that the refund has been rejected only on procedural lapses created by introduction of GST. He also submitted that they have debited the refund claim amount in May 2018 in GSTR-3B Return. He further submitted that the condition at paragraph 2(h) of the Notification No.27/2012 was applicable only during the period prior to GST regime since GST was done away with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit in their CENVAT credit account but the same was not shown in the ST-3 Returns because by the time refund was filed, GST has been introduced and filing of ST-3 returns itself was done away with. Further, I find that the appellant has voluntarily debited the refund amount in GSTR-3B during May 2018 which clearly complies with the conditions of the Notification. Further, the Board has also clarified the said position in its Circular No.58/32/2018-GST. Further, I find that in the case of M/s. Global Analytics India Pvt. Ltd. vs. Commissioner of GST reported in 2019 ACR 388 CESTAT CHENNAI, on identical set of facts, the Tribunal has allowed the appeal of the appellant and set aside the denial of refund. Following the ratio of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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