TMI Blog2023 (12) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... irected to process the petitioner s claim for refund. An application for refund by a tax payer is required to be examined in entirety. If there are any grounds for requiring further clarification or proof, the concerned officer is at liberty to issue a show cause notice setting out all the grounds on which the application is proposed to be rejected. This affords a tax payer an opportunity to meet the allegations and provide such material to satisfy the concerned officer. Once that exercise is done, the concerned officer has to pass a final order either accepting the tax payer s claim for refund or rejecting it. The reasons for such rejection are required to be clearly stated in the order - A tax payer has an opportunity to appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations required for processing the refund. The learned counsel appearing for the respondents submit that on scrutiny of the documents submitted by the petitioner, with the Anti-Evasion Branch, CGST West Delhi Commissionerate, it was concluded that documents provided are insufficient. 2. In view of the above, the respondents prays that it be clarified that the refund was required to be processed in terms of Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ). 3. There is no ambiguity in the judgment dated 10.03.2023. The petitioner had applied for a refund, which was examined by the respondents. The respondents, after examining the said application, issued a show cause notice dated 04.06.2021 proposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Shruti Exports, It would be open for the respondents to initiate such action as may be warranted in accordance with law . Apparently, the respondents have construed this liberty to mean that they were required to start the process of examining the refund application once again and subjecting the petitioner to a similar process. Clearly, this is not import of the judgment dated 10.03.2023. It is not open for the respondents to successively keep issuing show cause notices and passing successive refund rejection order. 7. An application for refund by a tax payer is required to be examined in entirety. If there are any grounds for requiring further clarification or proof, the concerned officer is at liberty to issue a show cause notice se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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