2019 (12) TMI 1346 - Commissioner - GST

Permission for withdrawal of appeal - Refund of accumulated input tax credit of CGST IGST paid - export of goods without payment of Integrated Tax during the month of July 2017 - HELD THAT - The appellant has now requested to allow them to withdraw their appeal - Since, the appellant has requested to allow them to withdraw their appeal, they are allowed to withdraw their appeal - appeal dismissed as withdrawn.

Summary

Issues:
1. Refund claim rejection based on drawback claimed under Column-A of Drawback Schedule.

Analysis:
The appeal under Section 107 of the Central Goods and Service Tax Act, 2017 was filed by M/s Global Vision Company against the Order-in-original passed by the Deputy Commissioner, Central Goods and Service Tax Division-G, Jaipur. The appellant had received goods and services from various suppliers, paid CGST & IGST, and availed input tax credit in their electronic credit ledger during July 2017. They also claimed a refund of accumulated input tax credit on goods exported without payment of Integrated Tax. However, it was observed that the appellant claimed drawback under Column-A of Drawback Schedule, which rendered the refund inadmissible as per the provisions. A notice for rejection of the refund claim was issued, and subsequently, the adjudicating authority rejected the claim citing the inadmissibility due to claiming drawback under Column-A.

Upon being aggrieved by the Order-in-original, the appellant filed an appeal before the Additional Commissioner (Appeals), CGST, Jaipur seeking relief on various grounds. A personal hearing was conducted where the appellant's representative explained the case. Subsequently, the appellant decided to withdraw the appeal as the amount in question had been re-credited to their electronic ledger, rendering the appeal unnecessary. The appellant submitted a letter stating the withdrawal of the appeal, which was duly considered by the Commissioner (Appeals). After reviewing the case records and the appellant's request to withdraw the appeal, the Commissioner (Appeals) allowed the withdrawal and dismissed the appeal as withdrawn.

In conclusion, the judgment revolved around the rejection of a refund claim due to the appellant claiming drawback under Column-A of Drawback Schedule, making the refund inadmissible as per the relevant provisions. The appellant's subsequent decision to withdraw the appeal after the amount was re-credited to their ledger led to the dismissal of the appeal by the Commissioner (Appeals).