The appellant has received less refund amounting to Rs. 1,21,132/-, therefore, I am of the opinion that the appellant is entitled to get the less receipt payment which has been occurred by the adjudicating authority due to some technical problem in system.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed Refund application for the period April, 2018 to March, 2019 on 23-7-2020 amounting to Rs. 6,02,713/- of ITC on Export of Goods & Services without payment of tax. The adjudicating authority sanctioned refund claim amounting to Rs. 5,94,924/- and pass the Order-in-Original on 21-8-2020 but while disbursing the sanctioned amount of the claim only Rs. 4,73,792/- has been disbursed resulting less receipt of payment of Rs. 1,21,132/-. The appellant being aggrieved with it filed appeal. The authority observed that the appellant has received less refund amounting to Rs. 1,21,132/-, therefore, he is entitled to get the less receipt payment which has been occurred by the adjudicating authority due to some technical problem in system.
Held that:- The Hon’ble authority allowed the appeal.
The appellant has received less refund amounting to Rs. 1,21,132/-, therefore, I am of the opinion that the appellant is entitled to get the less receipt payment which has been occurred by the adjudicating authority due to some technical problem in system.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed Refund application for the period April, 2018 to March, 2019 on 23-7-2020 amounting to Rs. 6,02,713/- of ITC on Export of Goods & Services without payment of tax. The adjudicating authority sanctioned refund claim amounting to Rs. 5,94,924/- and pass the Order-in-Original on 21-8-2020 but while disbursing the sanctioned amount of the claim only Rs. 4,73,792/- has been disbursed resulting less receipt of payment of Rs. 1,21,132/-. The appellant being aggrieved with it filed appeal. The authority observed that the appellant has received less refund amounting to Rs. 1,21,132/-, therefore, he is entitled to get the less receipt payment which has been occurred by the adjudicating authority due to some technical problem in system.
Held that:- The Hon’ble authority allowed the appeal.