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TMI Blog2022 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Original No. Nil dated 5-8-2020 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, CGST Division-D, Bhiwadi (hereinafter referred to as "the adjudicating authority"). S. No. File No. Order No. (impugned order) Period of dispute Refund Rejection amount 1 APPL/JPR/CGST/AL/122/XI/2020/ Order-in-Original No. Nil dated 5-8-2020 August, 2019 Rs. 1,71,574/- 2. Brief facts of the case :- 2.1 Brief facts of the case are that the appellant has filed refund claim vide ARN No. AA080720016486A, dated 7-7-2020 under Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017 in consequent to the Appeal Order No. 619, dated 27-1-2020 passed by the Additional Commissioner Grade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimant and therefore the refund appeared liable for rejection and accordingly, show cause notice reference No. ZS0807200243996, dated 17-7-2020 was issued to M/s. Kesri Alloys Private Limited, B-196A, Kahrani Indl. Area, as to why the refund claim filed by them should not be rejected on the grounds mentioned above. 2.6 The appellant submitted the reply to the show cause notice vide GST-RFD-09, dated 27-7-2020 in response to the SCN dated 17-7-2020 against their refund application and they have debited Rs. 85,787/- in IGST and Rs. 85,787/- in penalty account from their electronic cash ledger and submitted the Debit Entry No. DC0807200250413, dated 25-7-2020. 2.7 Further, the adjudicating authority found that the amount in quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al mode through video conference was held on 4-5-2021. Sh. G.G Gupta, Authorized Representative appeared for personal hearing on behalf of the appellant. He reiterated the grounds of appeal and explained the case in details. In view of submission, he requested for decision in his favour. 5. I have gone through the facts of the case and the written submissions made by the appellant in their appeal memo as well as oral submission at the time of personal hearing. I find that the main issue to be decided in the instant case are (i) whether the appeal has been filed within the prescribed time-limit and (ii) whether the appeal filed against the order of rejection of refund claim has to be decided or not? 6. First of all I take up the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claimant from Cash Ledger of such an amount of tax and penalty till the date of issuing of appeal order by the appellate authority or before filing the refund claim." 9. In this context, the appellant has pleaded and submitted in their written submission that at the time of filing of refund application they had not made debit entry in GSTN portal due to not aware of the GST refund claim process. The Department had informed them for this matter and accordingly, they have made debit entry in GSTN portal through DRC-03 and the same has informed to the department in their reply, to show cause notice (RFD-08) reference No. ZS0807200243996, dated 17-7-2020, vide RFD-09, dated 27-7-2020 and also submitted a copy of cash ledger & copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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