The appellant was eligible for refund of ITC in respect of zero rated supply hence, order passed by the proper officer/adjudicating authority is set aside and allowed the appeal of the appellant.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application on 16.12.2019 under Section 54 of the Act, 2017 in respect of ITC on export of goods and services at zero rated without payment of Tax under Bond/LUT out of India. The adjudicating authority has issued a SCN in Form GST-RFD-08 dated 13.01.2020 and order vide RFD 06 dated 31.01.2020 for rejecting the refund on account of the claimant had not submitted details of ITC for which refund was claimed, hence notice for rejection of refund was issued on 13.01.2020 seeking clarification/documents relating to the refund claim. Being aggrieved with the impugned order dated 14.10.2020, the appellant has filed the appeal on 18.12.2020. The authority observed that the appellant was eligible for refund of ITC in respect of zero rated supply.
Held that:- The Hon’ble authority set aside the said order passed by the proper officer/adjudicating authority and allowed the appeal of the appellant. Further, ordered the adjudicating authority to process the refund claim in accordance with the procedure laid down.
The appellant was eligible for refund of ITC in respect of zero rated supply hence, order passed by the proper officer/adjudicating authority is set aside and allowed the appeal of the appellant.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application on 16.12.2019 under Section 54 of the Act, 2017 in respect of ITC on export of goods and services at zero rated without payment of Tax under Bond/LUT out of India. The adjudicating authority has issued a SCN in Form GST-RFD-08 dated 13.01.2020 and order vide RFD 06 dated 31.01.2020 for rejecting the refund on account of the claimant had not submitted details of ITC for which refund was claimed, hence notice for rejection of refund was issued on 13.01.2020 seeking clarification/documents relating to the refund claim. Being aggrieved with the impugned order dated 14.10.2020, the appellant has filed the appeal on 18.12.2020. The authority observed that the appellant was eligible for refund of ITC in respect of zero rated supply.
Held that:- The Hon’ble authority set aside the said order passed by the proper officer/adjudicating authority and allowed the appeal of the appellant. Further, ordered the adjudicating authority to process the refund claim in accordance with the procedure laid down.