Section 54 of the CGST Act — Refund — The appellant filed two refund claims on account of ITC accumulated due to inverted Tax structure. The adjudicating authority vide impugned orders dated 03.08.2020, rejected both the refund claim with remarks that “Rejected as no such duty structure, as detailed in SCN. No satisfactory reply submitted. No any calculation found attached in reply, thus rejected. The authority observed that the adjudicating authority was right in holding that the claim is not covered under the provision of the Section 54 of the Act, 2017 read with Rule 89 of Rules, 2017 and has correctly rejected the refund claim of the appellant.

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