Section 54 of the CGST Act — Refund — The appellant submitted that the supplier of the Appellant charged higher rate of GST @18% instead of 5%, and hence the appellant in the capacity of service recipient filed refund application under the provisions of Section 54, claiming refund of such excess tax of 13% (i.e.18%-5%). The adjudicating authority rejected the refund claim on the ground that the refund claim does not fall under any provisions of Section 54(8) of the Act. The authority observed that the appeals against Orders-In-Original dated 03.04.2020 have been preferred by the appellant on 23.11.2020 i.e after more than seven months. Thus, the appeals were not filed within the time limit.

Held that:- The Hon’ble authority rejected the appeal for non compliance of time limit mandated under Section 107.