9911796707
TMI Blog2021 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... t in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is remanded back to the 1st respondent to deal with the request of the petitioner in all respects, in accordance with law, within a period of two to three weeks from 25.11.2020. Petition allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in FORM GST RFD-08 and the order in FORM GST RFD-06 issued by the 1st respondent rejecting the refund after one year without following the procedure contemplated under statute as non-est and void under law apart from without jurisdiction. (C) Declare that the petitioner is entitled for refund of ₹ 14,00,000/- along with interest @ 9% per annum under proviso to Section 56 of the SGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST RFD-03 requiring him to file a fresh refund application, after rectification of such deficiencies. Thus, it is urged that under the scheme of the Statute, there is no provision for passing any order of rejection in relation to an application for refund of the balance amount from the electronic cash ledger. It is further pleaded that once an acknowledgment is issued in respect of the refund app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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