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TMI Blog2021 (4) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... as withdrawn. The appeals allowed to be withdrawn. - 76 to 77(MAA )CGST/JPR/2021 - - - Dated:- 26-3-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) ORDER These two appeals have been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by M/s Syndicate Bank, Communication address : Canara Bank (Erstwhile Syndicate Bank), Executor Trustee Taxation Section Financial Management Subsidiaries Wing-II, Head Office-122, JC Road, Bangalore-560 002 (hereinafter also referred to as the appellant ) against the against the Orders-in-Original (hereinafter as the impugned orders ) passed by the Deputy Commissioner, Central Goods Service Tax Division-E, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim of ₹ 6,55,787/- for the period December-2017 and ₹ 15,014/- for the month of January-2018 under Section 54(3) of the CGST Act,2017. 3. Further, on examination of refund claims, the adjudicating authority has passed the impugned order dated 20.07.2020 and 21.07.2020 and rejected both the refund claims amounting to ₹ 6,55,787/- and ₹ 15,014/- respectively filed by the appellant on the ground of time barred issue as per Section 54 of CGST Act, 2017 i.e. the refund claim has been filed after the time limit of 2 years. 4. Being aggrieved with the impugned orders, the appellant has filed the appeal against the said orders on the following grounds which may be summarized as under. The order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2017, is actually part of March 2018 refund claim of ₹ 7,34,851/-. 2.3. The Learned Assistant Commissioner failed to appreciate the fact this refund claim for March 2018 of ₹ 7,34,851/- has been filed well within the due date in terms of Notification 35/2020 dated 3 April 2020 extended further by Notification 55/2020 and CBIC circular, 137/07/2020 dated 13/04/2020 4. Personal hearing vide this office letter C.No.APPL /JPR /CGST /JP /106/XI/2020/4921 dated 17.03.2021 and APPL/ JPR/ CGST/ JP/106/XI/2020/4924 dated 17.03.2021 in virtual mode through video conference was fixed in both the cases for 24.03.2021. 5. Further, the Authorized Signatory and Chief Manager of the appellant Sh. Girish P Lele instead of attending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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