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TMI Blog2020 (1) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... over. Also the definition of Adjusted Total Turnover has not been dealt within the Circular No. 1/1/2017 as mentioned by the appellant. The appellant request to change the formula according to the said Circular cannot be entertained, as the Rule has overriding effect on Circular and also in the said Circular nowhere it is mentioned to change the formula for Adjusted Total Turnover. The submission of the appellant is not acceptable in terms of the legal provisions made under CGST Rules 2017 - Appeal dismissed. - 11-12(JPM)CGST/JPR/2020 - - - Dated:- 13-1-2020 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) These two appeals have been filed before the appellate authority under Section 107 of the Central Goods and Service Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month of March, 2018 and April 2018. On examination, it was found that the refund claims were liable to be rejected on various reasons; therefore Show Cause Notices were issued by the adjudicating authority. After considering the submissions made by the appellant, the adjudicating authority vide the impugned orders mentioned above in Table column no.2 of Para-1, has sanctioned the refund as mentioned above in Table column no. 5 of Para-1 and also rejected the refund claim as mentioned above in Table column no. 5 of Para-1 3. Being aggrieved with the impugned orders, the appellant has filed these appeals inter- alia on the following grounds: (a) That the adjusted turnover have been taken wrongly treated as total turnover. For calcu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records and submission made in the appeal memorandum as well as at the time of personal hearing held on 09.01 2019. I find that the adjudicating authority has rejected some amount of refund claims on the various reasons. 6. I find that the appellant has raised question on the method of calculation of refund as prescribed under Rule 89(4) of the CGST Rules 2017. Their submission that the adjusted turnover has been taken wrongly as total turnover and only turnover of CESS should be treated as adjusted turnover, cannot be accepted in terms of definition of Adjusted Total Turnover as per Rule 89(4)(E) of the CGST Rules 2017 which is produced below, [(E) Adjusted Total Turnover means the sum total of the value of- (a) the turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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