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2020 (10) TMI 896 - Commissioner - GST100% EOU - Refund of unutilized ITC (Inputs Input Services) - zero rated supplies - period October to December-2017 - Circular No.110/29/2019-GST, dated 03rd October 2019 issued by CBIC - HELD THAT - The appellant was required to file refund claim online in terms of Circular No.17/17/2017-GST dated 15.11.2017 and 24/24/2017-GST dated 21.12.2017 which provides that every refund should be filed online on common portal but the appellant has failed to file their claim online - the Appellant has not followed the proper procedure, as laid down in the above circulars dated 15.11.2017 and 27.12.2017 respectively, as they have filed the refund claim manually instead of online. The appellant has filed the said refund claim as revised claim in respect of the refund claims already filed vide ARN No.AA0811176066919 for the period of October-2017 to November-2017 for ₹ 0.00 and ARN No.AA081217780023B for the period of December 2017 for ₹ 1,77,03,367/-. Whereas, as per condition (b) of Circular No.110/29/2019-GST dated 03.10.2019 that No refund claims in Form GST RFD-01A/RFD-01 must have been filed by the registered person under the same category for any subsequent period . Thus, appellant has not satisfied the condition (b) of the said circular. Appellant not eligible for refund - appeal dismissed.
Issues Involved:
Appeal under Section 107 of the Central Goods and Service Tax Act, 2017 against rejection of refund claim for unutilized ITC due to technical reasons. Detailed Analysis: Issue 1: Refund Claim Rejection The appellant, a 100% Export Oriented Unit, filed a refund claim for unutilized ITC due to zero-rated supplies made without payment of IGST. The adjudicating authority rejected the claim citing previous online filings and failure to file the claim online as per Circulars 17/17/2017-GST and 24/24/2017-GST. The appellant argued that technical reasons related to GSTIN prevented earlier claims. Issue 2: Compliance with Circulars Circular No.110/29/2019-GST outlines conditions for reapplying for a refund claim, emphasizing online filing and specific categories. The appellant's failure to adhere to the circular by filing manually instead of online and not meeting the conditions set therein led to the rejection of the claim. Issue 3: Adjudication and Decision After a personal hearing, the Additional Commissioner reviewed the case records and submissions. It was noted that the appellant did not follow the prescribed procedures and failed to satisfy the conditions specified in Circular No.110/29/2019-GST. Consequently, the appeal was rejected, affirming the decision of the adjudicating authority to deny the refund claim. In conclusion, the rejection of the refund claim was based on non-compliance with circulars mandating online filing and specific conditions for reapplying for a refund claim. The appellant's failure to meet these requirements led to the dismissal of the appeal, upholding the decision of the adjudicating authority.
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