TMI Blog2020 (10) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has mainly contested in their appeal memo that adjudicating authority had not issued any deficiency memo in Form RFD-03 and show cause notice in the Form of RFD-08. Also, no opportunity of being heard has been given - As per sub rule (3) of Rule 90 of the CGST Rules, 2017- Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. The adjudicating authority while rejecting the refund claims of the appellant neither given any show cause notice in the FORM RFD-08 nor issued any deficiency memo in the FORM RFD-03 to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period of dispute Order sanctioning / rejecting refund 1 2 3 4 5 1 APPL/JPR/CG ST/JP/50/XII /2020/ 227/GST/ REFUND/ FINAL/ 2018-19 DATED 07.11.2019 Appellant has filed refund claim under Section 54 of the CGST Act, 2017 of ₹ 20,892/- for the period August to September 2017 in respect of ITC accumulated on account of export of services with payment of Tax. Refund rejected ₹ 20,892/-(IGST) Total ₹ 20,892/- 2 APPL/JPR/CG ST/JP/53/XII /2020/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summarized as under:- that the rejection of refund application without issue of show cause notice and deficiency memo in GST RFD-03 under CGST Act, 2017 CGST Rules, 2017 and is against the provision of the GST Law and principle of natural justice. that the refund rejection order dated 07.11.2019 made by the proper officer of Central Goods and Service Tax, Jaipur is wrong on facts and is bad in law and has been made arbitrarily without considering the facts of the case and the order has been made without any justifiable basis. that on the facts and in the circumstances of the case, the refund application should not reject without giving opportunity of being heard. Thus the order is wrong, unjustified, unlawful and against the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, as per first proviso to sub rule (3) of Rule 92 of CGST Rule,2017- Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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