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GST Refund - Reclaim of ITC of disallowed refund, Goods and Services Tax - GST

Issue Id: - 119174
Dated: 24-6-2024
By:- Shri Sasikumar

GST Refund - Reclaim of ITC of disallowed refund


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Dear Experts,

We have filed the application for GST Refund [ Say Rs.10,00,000/-] of Unutilised ITC for supplies to SEZ without payment of GST. 90% of the refund amount [ Rs.9,00,000] was processed and disbursed immediately, but before releasing the balance 10% the refund, the Officer has found some discrepancy and finally approved the refund for Rs.7,50,000/- only and demanded the excess refund of Rs.1,50,000/- [ Rs.9,00,000 less Rs.7,50,000/-] with interest, which we have paid through DRC-03.

Now to reclaim the credit while submitting the undertaking for PMT-03, the system shows only balance 10% value of Rs.1,00,000/- in the portal as available for re-credit . Now how to claim the re-credit of rejected refund amount of Rs. 2,50,000/- Plesae advise.

Thanks.

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1 Dated: 26-6-2024
By:- Shilpi Jain

Pls approach the officer who has rejected the refund and inform that only 1L is appearing in PMT-03. He is the person who generates this. He should be able to edit.


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