TMI Blog2021 (8) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt of payment of ₹ 1,21,132/-. The appellant has also enclosed copy of payment order Number ZY0808200314831, dated 22nd August, 2020 amounting to ₹ 4,73,792/- (RFD-05). In view of the comments received from the concerned jurisdictional officer as well as grounds taken by appellant in their appeal memo, it is found that the appellant has received less refund amounting to ₹ 1,21,132/-, therefore, the appellant is entitled to get the less receipt payment which has been occurred by the adjudicating authority due to some technical problem in system - appeal allowed - decided in favor of appellant. - 51 (MAA) CGST/JPR/2021 - - - Dated:- 19-2-2021 - Shri Manzoor Ali Ansari, Additional Commissioner (Appeals) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of ₹ 1,21,132/-, the appellant has filed the appeal against the said order stating that Refund amount not disbursed according to sanction order and filed the appeal for less payment of ₹ 1,21,132/- along with interest and requested to pass the order. 4. Personal hearing in virtual mode through video conference was held on 29-1-2021. Shri Darmesh Jain, Authorized Representative of the appellant appeared for personal hearing. He reiterated the written submission. During personal hearing he further stated that the appellant is not aggrieved with the Order-in-Original instead his grievance for remaining of less refund amount against the sanctioned order of refund. Further he has nothing to add. 5. I have gone through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ystem, the correct calculation of eligible amount could not be saved due to some technical problem which resulted in issuance of payment order in Form RFD-05 of ₹ 4,73,792/-. Therefore, the claimant got short disbursement of ₹ 1,21,132/-. 8. In view of the comments received from the concerned jurisdictional officer as well as grounds taken by appellant in their appeal memo, I find that the appellant has received less refund amounting to ₹ 1,21,132/-, therefore, I am of the opinion that the appellant is entitled to get the less receipt payment which has been occurred by the adjudicating authority due to some technical problem in system. Accordingly, I allow the appeal filed by the appellant. - - TaxTMI - TMITax - GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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