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TMI Blog2020 (10) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine vide ARN No.AA0811176066919 for the period October 2017 to November-2017 for ₹ 0.00 and vide ARN No.AA081217780023B for the period of December-2017 for ₹ 1,77,03,367/- and filed again physically for the same period as revised claim. Further, on being asked by the adjudicating authority, the appellant submitted that earlier there was no facility to file refund claim on quarterly basis, due to which they could not claim the input tax credit accumulated during the period of October-2017 to November-2017, as during this period no export was made by the appellant. After taking into consideration their defence reply, the adjudicating authority has rejected their refund claim of ₹ 3,64,85,814/- as confirmed vide RFD-06 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 367/- and filed again physically for the same period as revised claim. 6. Circular No.110/29/2019-GST, dated 03rd October 2019 issued by CBIC, wherein the detailed procedure has been specified in Para 3 in respect of cases where the assessee failed to file the refund claim for any period, which reads as under:- 3. It is now clarified that a registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period under a particular category, may again apply for refund for the said period under the same category only if he satisfies the following two conditions : (a) The registered person must have filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a certain period under a particular category; and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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