TMI Blog2019 (8) TMI 1648X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. CC [ 2019 (5) TMI 85 - MADRAS HIGH COURT ] has held that - refund cannot be denied on account of Technical Glitches-Petitioner cannot be made helpless just because the computer system does not enable them to refund the IGST amount. Being an undisputed fact that IGST refund is payable to the petitioner, the petitioner is absolutely entitled to the IGST refund from the department - Similarly in the case of M/s. Continental India Private Limited Others v. Union of India [ 2018 (1) TMI 1245 - ALLAHABAD HIGH COURT ] , the Hon ble Allahabad High Court held that - Department cannot deny the transitional credit when the registered taxable person was unable to file the Form GST TRAN-01 due to technical issues. In the instant case als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had provided input/input service invoices of ₹ 8,40,785/- (CGST) ₹ 8,40,785/- (SGST/UTGST) only. Accordingly, adjudicating authority vide the impugned order sanctioned the refund of ₹ 8,40,785/- (CGST) ₹ 8,40,785/- (SGST/UTGST) to the appellant. The adjudicating authority further observed that appellant had not claimed any refund of IGST paid on input/input service. He, therefore, did not consider the invoices submitted by the appellant on which IGST has been paid and rejected the refund in respect of such invoices on the ground that IGST refund was not admissible under CGST or UTGST head. 3. Being aggrieved, the appellant filed this appeal against the impugned order on the grounds summarized as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the Board s Circular 43/17/2018-GST, dated 13-4-2018. 5. I have carefully gone through the facts of case, impugned order, grounds of appeal as well as the submissions put forth by the appellant at the time of personal hearing. 5.1 The appellant is a UIN entity registered with the department vide UIN No. 0417CAN00001UNN. I find that entities having UINs are given a special status under the CGST Act as these are not covered under the definition of registered person. These entities have been granted UINs to enable them to claim refund of GST paid on inward supply of goods or services or both received by them. The procedure for filing returns by UIN entities is specified under sub-rule (1) of Rule 82 of the CGST Rules. The UIN entity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of tax under the head of IGST in Form GSTR-11 and therefore the same was entered under the head of CGST and UTGST. The appellant also submitted copies of invoices on which IGST has been paid in support of their contention that IGST refund of ₹ 1,15,167/- was declared/claimed by them in the statement of invoices . 5.4 On perusal of invoices, I find that appellant has correctly shown the amount of credit of ₹ 1,15,167/- under the head of IGST in the Statement of Invoices . It was only due to technical error that the said amount could not be entered under the head of IGST in Form GSTR-11. The Hon ble Madras High Court in the case of VSG Exports Pvt. Ltd. v. CC reported in 2019-TIOL-977-HC-MAD-GST IGST has held that - refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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