This authority is of the view that 'principle of natural justice' has been followed in the instant case. Impugned order is proper and there is no infirmity in rejection of the refund.
Section 54 of the CGST Act — Refund — The appellant engaged in providing services of Air-conditioners and other related services. The appellant filed the application for refund under Section 54 on 13-6-2020 for the period July, 2017 to March 2018 for refund on account of ITC accumulated due to Inverted Tax Structure. The appellant was issued SCN on 25-6-2020 that the refund claim was liable to be rejected on the grounds that "Claim for July, 2017 to February, 2018 is time barred. Claim for March, 2018 is inadmissible". The adjudicating authority vide Order-in-Original dated 16-7-2020 has passed the order with remarks that "The refund claim is being rejected as claim for July, 2017 to February, 2018 is time barred and the claim for March, 2018 is inadmissible. Being aggrieved with the impugned order, the appellant has filed appeal on 4-8-2020. The appellate authority observed that the adjudication authority has rejected the refund for the tax period from July, 2017 to February, 2018 on time barred grounds. Further, the adjudicating authority has rejected the refund for the period of March, 2018, as mentioned inadmissible since the refund amount works out to negative figures as per Rule 89(5). Therefore, the adjudicating authority has correctly rejected the refund for the month of March, 2018 by applying the formulae as provided in Rule 89(5).
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
This authority is of the view that 'principle of natural justice' has been followed in the instant case. Impugned order is proper and there is no infirmity in rejection of the refund.
Section 54 of the CGST Act — Refund — The appellant engaged in providing services of Air-conditioners and other related services. The appellant filed the application for refund under Section 54 on 13-6-2020 for the period July, 2017 to March 2018 for refund on account of ITC accumulated due to Inverted Tax Structure. The appellant was issued SCN on 25-6-2020 that the refund claim was liable to be rejected on the grounds that "Claim for July, 2017 to February, 2018 is time barred. Claim for March, 2018 is inadmissible". The adjudicating authority vide Order-in-Original dated 16-7-2020 has passed the order with remarks that "The refund claim is being rejected as claim for July, 2017 to February, 2018 is time barred and the claim for March, 2018 is inadmissible. Being aggrieved with the impugned order, the appellant has filed appeal on 4-8-2020. The appellate authority observed that the adjudication authority has rejected the refund for the tax period from July, 2017 to February, 2018 on time barred grounds. Further, the adjudicating authority has rejected the refund for the period of March, 2018, as mentioned inadmissible since the refund amount works out to negative figures as per Rule 89(5). Therefore, the adjudicating authority has correctly rejected the refund for the month of March, 2018 by applying the formulae as provided in Rule 89(5).
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.