In the instant case, some part of refund claim is time barred and rest of the claim falls within the limitation period, therefore, the refund of the same may be considered for sanction in view of provisions of laws & rules.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application on 19.11.2020 under Section 54 of the Act, 2017 in respect of ITC on export of goods and services without payment of Tax. The adjudicating authority issued a show cause notice in Form GST-RFD-08 dated 29.12.2020 on account of refund claim of ITC to the extent of Rs. 2,85,084/- out of Rs. 3,73,133/- of IGST, appeared to be found Time Barred. The adjudicating authority rejected the refund claim vide RFD-06 dated 12.01.2021 on the ground that "Refund claim filed by the appellant is hit by limitation and found to be Time Barred". Being aggrieved with the impugned order, the appellant has filed the appeal on 29.01.2021. The authority observed that the that the refund as claimed in respect of Invoice dated 26.10.2018, Shipping Bill No. 8689481 dated 02.11.2018, EGM No.22147 date of EGM 06.11.2018 is hit by the clause of limitation as it is time barred and rest of the claim in the instant case falls within the limitation period, therefore, the refund of the same may be considered for sanction in view of provisions of laws & rules made thereunder.
Held that:- The Hon’ble authority partially allowed the appeal.
In the instant case, some part of refund claim is time barred and rest of the claim falls within the limitation period, therefore, the refund of the same may be considered for sanction in view of provisions of laws & rules.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed refund application on 19.11.2020 under Section 54 of the Act, 2017 in respect of ITC on export of goods and services without payment of Tax. The adjudicating authority issued a show cause notice in Form GST-RFD-08 dated 29.12.2020 on account of refund claim of ITC to the extent of Rs. 2,85,084/- out of Rs. 3,73,133/- of IGST, appeared to be found Time Barred. The adjudicating authority rejected the refund claim vide RFD-06 dated 12.01.2021 on the ground that "Refund claim filed by the appellant is hit by limitation and found to be Time Barred". Being aggrieved with the impugned order, the appellant has filed the appeal on 29.01.2021. The authority observed that the that the refund as claimed in respect of Invoice dated 26.10.2018, Shipping Bill No. 8689481 dated 02.11.2018, EGM No.22147 date of EGM 06.11.2018 is hit by the clause of limitation as it is time barred and rest of the claim in the instant case falls within the limitation period, therefore, the refund of the same may be considered for sanction in view of provisions of laws & rules made thereunder.
Held that:- The Hon’ble authority partially allowed the appeal.