Gst refund, Goods and Services Tax - GST

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

one of my client who applied for export gst refund in gst rfd-01. However, while applying he has not stated the Hsn/sac in annexure B. Whereas, the proper officer has issued the refund without any denial. Later, the department went on appeal before appellate authority and rejected my claim as erroneous refund. But before passing an order by the appellate authority, my client has submitted all the copies of purchase bills along with corrected annexure B, despite all documents were submitted the appellate authority did not consider. Now, what is the step do i take to quash the rejection order also please provide me any citation. The appellate authority quoting the circular no.135/05/2020-gst dated 31.03.2020.

thanks in advance.