TMI Blog2020 (2) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... application for refund was filed on 06.10.2017. There is no dispute that the appellant did not debit the refund amount since the same was carried over to GST through TRAN-1 and that the appellant did reverse the refund amount in their GSTR-3B Return for the month of October, 2018 under ITC reversal. There being no provision in the ACES system to debit the refund amount in the GST regime, subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (read with Notification No.27/2012-CE (NT) dated 18.06.2012). The appellant, a provider of Business Support Services filed an application for refund on 06.10.2017 for refund of ₹ 20,09,063/-. 2. A Show Cause Notice dated 02.03.2018 was issued proposing to reject the above refund claim and after considering the explanation, the adjudicating authority vide Order-in-Original No. 53/2018- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee-appellant and Shri M. Jagan Babu, Learned Departmental Representative, for the Revenue, I have gone through the documents placed on record and also the decisions relied upon by the appellant. 4. The period of dispute in this case is April, 2017 to June, 2017 and the application for refund was filed on 06.10.2017. There is no dispute that the appellant did not debit the refund amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce (P) Ltd. Vs. CST (Order Nos. 41697-41702/2018 dated 23.05.2018). 6. CBIC Circular No. 58/32/2018-GST dated 04.09.2018 are apt. On going through the above decisions and circular, I find that the Benches have held that there being no provision in the ACES system to debit the refund amount in the GST regime, subsequent reversal in the GSTR-3B file is sufficient compliance with paragraph 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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