9911796707
TMI Blog2019 (6) TMI 1585X X X X Extracts X X X X X X X X Extracts X X X X ..... als inasmuch as the procedure prescribed in the circular is applicable only to the refund applications filed after the issuance of the said circular - Furthermore, the adjudicating authority has correctly calculated the tax amount Head-wise since the payment of the respective sanctioned final amount has to be made by the respective Central and State Tax authorities independently in pursuance to the procedure laid down in Circular No. 24/24/2017-GST, dated 21-12-2017. The refund claim has been appropriately computed and sanctioned by the adjudicating authority in accordance with the provisions of law. Appeal dismissed. - 01/ADC/A/Copmed/GST/CHD/01-5/18-19 - - - Dated:- 13-6-2019 - Dr. Ravindra Kumar, Joint Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January, 2018 ₹ 33,05,155/- (CGST- 33,00,431/- + SGST ₹ 4,724/-) 4. OIO No. 112/ AC/R-Manual/ RFD-06/PWN/ 2018-19 February, 2018 ₹ 1,31,38,090/- (CGST- 1,31,21,531/- + SGST ₹ 16,559/-) All claims dated 21-6-2018 Total amount = ₹ 1,91,12,490 CGST - ₹ 1,90,72,644/- SGST - ₹ 39,846/- 1. Brief facts of the case : 1.1 On 24-4-2018, the Appellants had manually filed four applications for refund claims in Form GST RFD-01A with the CGST Division Parwanoo, in terms of the procedures laid down in the Circular No. 24/24/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Adjudicating Authority had restricted the refund of input credit in each of the respective Heads of CGST, SGST and IGST instead of considering the consolidated amount of ITC, i.e. Central Tax + State Tax/Union Territory tax + Integrated Tax + Cess (wherever applicable). (ii) That refund claim should be considered in the light of clarification issued under C.B.I. C. Circular No. 59/33/2018-GST, dated 4-9-2018 which provided for consideration of balance of consolidated credit of input tax credit. (iii) That ITC on input services denied in terms of Notification No. 21/2018-Central Tax, dated 18-4-2018 applied retrospectively was recommended to be set aside. 2. Personal hearing : Personal hearing in the case was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017 (hereafter referred to as the CGST Act ) and the CGST Rules, 2017 (hereafter referred to as the CGST Rules ). Section 54(3) of the CGST Act reads as under :- (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilized input tax credit at the end of any tax period : Provided that no refund of unutilized input tax credit shall be allowed in cases other than - (i) zero-rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1-7-2018. 3.6 The Appellants in this regard have further pleaded that their refund claim should be considered in light of the clarification issued under Para 3 of the C.B.I. C. Circular No. 59/33/2018-GST, dated 4-9-2018. Whereas, I find that the contention of the appellants do not hold good inasmuch as the computation of eligible amount of refund after following credit utilization mechanism has already been provided under Section 49(5) of CGST Act, 2017. Moreover, it has been amply made clear in the Para 3.3 of the said circular that the procedure prescribed in the circular is applicable to all the refund applications filed after the date of issue of this circular and I find that the instant claim has already been decided on 21-6-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther find that the Appellants have sought the benefit granted in respect of cross-utilization of input tax credit as provided in Para 3.2(b) of the Circular dated 4-9-2018 with regard to all the four refund claims filed in respect of the amounts rejected due to non-availability of balance available in the particular head of the relevant Electronic Credit Ledger. Since the said circular is not applicable with retrospective effect and refers specifically to refund claims filed and pending with the tax authorities, where this order of debiting the claimed amount is not adhered to by the claimant, no adverse view may be taken by the tax authorities. However the refund claims filed with the jurisdictional tax authorities has been adjudicated lon ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
