Section 54 of the CGST Act — Refund — The appellant filed a refund claim. The appellant was issued SCN for rejection of refund. The appellant filed vide letter dated 23.07.2020 and stated that they had made payment for export of service with payment of tax in the month of April & May-2020 and submitted declaration as required under the proviso to Section 54(3). The adjudicating authority rejected the refund claim. The authority observed that that the document required for the refund claim was not submitted by the appellant to the adjudicating authority and hence, the adjudicating authority rightly rejected the refund claim of the appellant. Further, the appellant have also not provided required documents along with the appeal memorandum and hence, in absence of such documentary evidence, the contention of the appellant is not acceptable.

Held that:- The Hon’ble authority rejected the appeal.