TMI Blog2021 (4) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to the deficiencies memo, for submission of certain documents and thereafter passed the impugned order in reference to the refund application filed by the appellant earlier - Procedure for manual processing of refund application has been given in Circular No. 17/17/2017-GST, dated 15-11-2017 in the said circular it is clearly stated that after issuance of deficiency memo, the fresh refund application shall be filed by the applicant/ claimant. There are force in the appellant's plea that the said impugned order was passed without issuing the notice and without being heard to him - it would be appropriate to remand back the matter to the Adjudicating Authority for providing the proper opportunity of being heard to the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er shown Nil Zero-rated supply during the months of October, 2018 to December, 2018, whereas on checking the detail on the common portal, there is no transaction for the given period. Therefore, the refund is rejected and re-credited in the electronic credit ledger as the taxpayer did not clarify the same 3. Being aggrieved with the impugned order in FORM-GST-RFD-06 vide reference No. C. No. V(GST)19/REFUND/SNG/19-20/1756 dated 28-9-2019, the appellant has filed the appeal on 17-8-2020 on the following grounds :- that Learned AC has rejected the refund without providing notice and proper opportunity of being heard and was against the principle of natural justice. that we had filed a refund of ITC in regard to Exports of Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bharatpur issued form GST RFD-03, dated 9-7-2019 to submit the following : (a) copy of RFD-01A (b) Self declaration u/ s 54 (c) Declaration under Rule 91(1) (d) Copy of Credit ledger for the refund period showing the amount debited from ledger. (e) Statement 3 : Showing details of export invoices and their FIRC's (a) Date of Export, (b) Mathematical Calculation of Value including exchange rate, (c) BRC's date and amount. (f) Statement 3A : (a) calculation of Refund claimed as per rule 89(4)-(Turnover of Zero-rated supply * Net input tax credit)/ Adjusted Total Turnover) (b) Verify the export turnover and local turnover and calculated the amount accordingly as per Rule 89(4). (g) GSTR-3B, refund related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CGST Act and Rules made thereunder. Chapter X of the CGST Rules 2017 clearly specify the procedure in relation to refund. Where Rule 89(1) relates to filing of application in Form GST RFD-01, which was duly complied bv LIS. Further AC has issued RFD-03 under Rule 90 of the above-mentioned rules to file the documents which was duly complied by the assessee. Rule 92(3) which is to be read as under :- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to being heard. Further, RFD-06 was also not communicated to him. In view of the above submission, he requested to grant the refund. He has nothing more to add. 5. I have gone through the facts of the case and written submissions made by the appellant in their appeal memo as well as oral submission at the time of personal hearing and accordingly I proceed for deciding the appeal. 6. On carefully going through the case records and written as well as oral submission of the appellant I find that the Adjudicating Authority has rejected the refund claim of the appellant which was filed on account of zero-rated supply of goods or services or both without payment of tax. The Adjudicating Authority has stated the following reason in RFD-06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 refund is allowed ; Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. 8. Further, it would be worth to mention here that as per Rule 90(3) of CGST Rules, 2017 - wherein it has been provided that where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the appellant, requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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