The appellant was eligible for refund of interest paid in excess of interest on net tax liability. This court set aside the impugned order passed by the proper officer/adjudicating authority and allow the appeal of the appellant.
Section 54 of the CGST Act, 2017 — Refund —The appellant filed the application for refund on 26.09.2020. On scrutiny of refund, the adjudicating authority issued a SCN dated 09.10.2020 and after considering reply/submissions of the appellant, the adjudicating authority rejected the refund claim. Being aggrieved with the impugned Orders, the appellant has filed the appeal. The authority observed that the appellant was eligible for refund of interest paid in excess of interest on net tax liability.
Held that:- The Hon’ble authority set aside the impugned order and allowed the appeal of the appellant. Further, directed the adjudicating authority to process the refund claim in accordance with the procedures laid down under the Act.
The appellant was eligible for refund of interest paid in excess of interest on net tax liability. This court set aside the impugned order passed by the proper officer/adjudicating authority and allow the appeal of the appellant.
Section 54 of the CGST Act, 2017 — Refund —The appellant filed the application for refund on 26.09.2020. On scrutiny of refund, the adjudicating authority issued a SCN dated 09.10.2020 and after considering reply/submissions of the appellant, the adjudicating authority rejected the refund claim. Being aggrieved with the impugned Orders, the appellant has filed the appeal. The authority observed that the appellant was eligible for refund of interest paid in excess of interest on net tax liability.
Held that:- The Hon’ble authority set aside the impugned order and allowed the appeal of the appellant. Further, directed the adjudicating authority to process the refund claim in accordance with the procedures laid down under the Act.