TMI Blog2020 (11) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... desk, vide Ticket No. 201908196732382, 201908276814243 201909026862788 and also filed the complaint to adjudicating authority and also O/o the Principal Commissioner, CGST but no solution were found. The appellant vide letter dated 20-11-2019 and on 9-1-2020 at the time of personal hearing has also submitted a letter Ref No. SSC/GST(Appeal)/019/19-20, dated 9-1-2020 stated therein that GST common portal has been rectified and they have filed FORM GST DRC-03 and Debited their electronic ledger by ₹ 23,60,340/- (IGST ₹ 10,10,890/-. CGST ₹ 6,74,725/- and SGST ₹ 6,74,725/-) vide ARN AD081119002254F, dated 20-11-2019 and submitted the copy of Form GST DRC-03 and the appellant also requested to send back the claim to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther Stone products had applied for refund vide Form RFD-01A under sub-section (3) of Section 54 of the CGST Act, 2017 of accumulated ITC for the period December, 2017 to March, 2018 on goods and services exported without payment of tax. 3.1 The adjudicating authority vide impugned Order No. CGST/DIV-G/71/2019-20, dated 2-9-2019 has rejected the refund claim of accumulated input tax credit of ₹ 23,60,340/- on the ground that (1) The appellant had generated ARN for NIL amount, as such no amount had been debited from their Electronic Credit Ledger, whereas the appellant was required to debit the amount of refund being claimed as per Rule 89(3) of the CGST Rules, 2017, as without debiting the amount of ₹ 23,60,340/- (as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARN. 4.4 that we have filed manual application for refund claim to O/o the Asstt. Commissioner. CGST Dn-G. After verification of all documents and personal hearing by the adjudicating authority a letter SCN No. V(CGST-G)/48/Ref-SSC/2019-20/7247, dated 2-8-2019 issued regarding Debit of ITC ledger by ₹ 23,60,340/- (IGST ₹ 10,10,890/-, CGST ₹ 6,74,725/- and SGST ₹ 6,74,725/-) through Form GST DRC-03. We tried to Debit amount from ITC ledger on GST common portal since we received letter but there was a problem and error which not allowed us to debit the amount from ITC ledger. Screen shots also submitted. 4.5 that we have filed the complaints on help desk vide ticket No. 201908196732382, 201908276814243 2019090 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly gone through the case records, appeal memos and oral submissions of the appellant made during the course of personal hearing. I find that the adjudicating authority has rejected the refund claim of accumulated ITC (IGST ₹ 10,10,890/-, CGST ₹ 6,74,725/- and SGST ₹ 6,74,725/-) total amounting to ₹ 23,60,340/- mainly on the ground that the appellant had generated ARN for NIL amount, as such no amount had been Debited from their Electronic Credit Ledger, whereas the appellant was required to Debit the amount of refund being claimed as per Rule 89(3) of the CGST Rules, 2017. 7. Further, I find that the appellant was unable to Debit their ITC Ledger through FORM GST DRC-03 because of error in system, GST common porta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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