Refund application is filed after expiry of two years from the relevant date and hence it is time barred. Accordingly, both the appeals filed by the appellant rejected.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund applications. The adjudicating authority issued Form GST RFD-08 dated 7-8-2020 with reason "Delay in Refund Application" and given a Remark: "The refund appears to be time barred as reversal was made in January, 2018 and December, 2017 whereas claims filed on 29-7-2020 and also no documentary found enclosed from which the aspect of unjust enrichment could be judged. The authority observed that that the appellant contended that original refund claim filed on 7-12-2019 in Form PMT-04 manually. But the PMT-04 is nowhere considered as application of refund in the provisions of GST Laws. The fact is that the PMT-04 is merely an application under Rules 85(7), 86(6) & 87(12) of Rules, 2017 for intimation of discrepancy in Electronic Credit or Cash Ledger hence date of intimation of PMT-04 cannot be taken for relevant date under Section 54 of the Act, 2017.
Held that:- The Hon’ble authority rejected the appeal.
Refund application is filed after expiry of two years from the relevant date and hence it is time barred. Accordingly, both the appeals filed by the appellant rejected.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund applications. The adjudicating authority issued Form GST RFD-08 dated 7-8-2020 with reason "Delay in Refund Application" and given a Remark: "The refund appears to be time barred as reversal was made in January, 2018 and December, 2017 whereas claims filed on 29-7-2020 and also no documentary found enclosed from which the aspect of unjust enrichment could be judged. The authority observed that that the appellant contended that original refund claim filed on 7-12-2019 in Form PMT-04 manually. But the PMT-04 is nowhere considered as application of refund in the provisions of GST Laws. The fact is that the PMT-04 is merely an application under Rules 85(7), 86(6) & 87(12) of Rules, 2017 for intimation of discrepancy in Electronic Credit or Cash Ledger hence date of intimation of PMT-04 cannot be taken for relevant date under Section 54 of the Act, 2017.
Held that:- The Hon’ble authority rejected the appeal.