9911796707
TMI Blog2023 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present writ petition is that vide order dated 19.11.2018 (Annexure P-1) passed in CWP-28035- 2018, a direction was given to the respondents to take a decision on the representation dated 30.08.2018 seeking refund of the tax by passing a speaking order. In compliance of the order dated 19.11.2018 (Annexure P- 1), respondent No. 4 had passed an order on 02.01.2019 (Annexure P-2) wherein it was observed that no direction for refund can be issued unless the conditions stipulated in circular No. 17.17.2017-GST are satisfied. The application for refund of unutilized input tax credit on inputs or input services used in making zero-rated supplies shall be filed in FORM GST RFD-01A on the common portal. Thereafter, the amount claimed as refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by Central Board of Excise and Customs (CBEC). 3. After notice, affidavit dated 10.09.2019 was filed by the respondent No. 3. The stand of respondent No. 3 in the affidavit is that a fresh applications for refund for the period from October 2017 to January 2018 was made online on 19.12.2018 but the hard copies of the refund applications alongwith other required documents were submitted on 29.01.2019. In compliance of the order dated 19.11.2018 (Annexure P-1) passed by this Court, a speaking order had already been passed on 02.01.2019. The petitioner was required to submit proof of the debit entry of the amount already re-credited and proper officer had issued deficiency memo GST RFD-03 on 31.12.2019 for want of said proof of debit en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion have been given and the petitioner was entitled for refund straightway as per Rule 91 of CGST Rule to the extent of 90% of the refund and thereafter payment of interest cannot be denied. The respondents had granted refund only for the period of October, November, December, 2017 and January, 2018. The delay had taken place for no fault of the petitioner. 6. The only short question which remains to be decided is payment of interest and in this regard the stand of the respondents is that as per Section 56 of the Haryana Goods Service Tax Act, 2017 interest is payable to the applicant only when the tax amount is ordered to be refunded under sub section (5) of Section 54 is not refunded within 60 days from the date of receipt of the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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