There is no infirmity in the order passed by the adjudicating authority. Accordingly, I reject the appeal filed by the appellant and uphold the order in original passed by the adjudicating authority. I reject the appeal filed by the appellant and uphold the order in original passed by the adjudicating authority.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application on 18.09.2020 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 09.10.2020 and order vide RFD 06 dated 28.10.2020 on the ground that "on verification Rs. 2,13,389/- is inadmissible in view of Adjustment turnover considering Rs. 4,17,91,104/- as shown in GSTR-3B for the quarter July-2019 to September-2019. Being aggrieved with the impugned order dated 28.10.2020, the appellant has filed the appeal on 18.12.2020. The authority did not agree with pleas submitted by the appellant and observed that the adjudicating authority has rightly processed the refund application in austere compliance of provisions of law.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant and uphold the order in original passed by the adjudicating authority.
There is no infirmity in the order passed by the adjudicating authority. Accordingly, I reject the appeal filed by the appellant and uphold the order in original passed by the adjudicating authority. I reject the appeal filed by the appellant and uphold the order in original passed by the adjudicating authority.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application on 18.09.2020 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 09.10.2020 and order vide RFD 06 dated 28.10.2020 on the ground that "on verification Rs. 2,13,389/- is inadmissible in view of Adjustment turnover considering Rs. 4,17,91,104/- as shown in GSTR-3B for the quarter July-2019 to September-2019. Being aggrieved with the impugned order dated 28.10.2020, the appellant has filed the appeal on 18.12.2020. The authority did not agree with pleas submitted by the appellant and observed that the adjudicating authority has rightly processed the refund application in austere compliance of provisions of law.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant and uphold the order in original passed by the adjudicating authority.