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TMI Blog2019 (7) TMI 1834X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (h) of the Notification No. 27/2012 : (supra) vis- -vis the claim of refund, has been considered by this Bench of the Tribunal in the case of M/S. GLOBAL ANALYTICS INDIA PVT. LTD. VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE [ 2019 (7) TMI 1185 - CESTAT CHENNAI] wherein, after considering the various contentions, it has been held the appellant did not reverse the equal amount as required by the condition at paragraph 2(h) of Notification No. 27/2012. But the fact also remains that there was no provision in the ACES system to debit the value of refund and also the fact that the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed for the month of April 2018. These are suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice/Personal Hearing. The Adjudicating Authority vide Order-in-Original Nos. 53/2018 (R) and 54/2018 (R) both dated 20.08.2018 rejected the entire refund claims, against which the assessee approached the First Appellate Authority by filing Appeals. 2.3. The Commissioner of G.S.T. and Central Excise (Appeals-II), Chennai vide common impugned Order-in-Appeal Nos. 691 and 692/2018 dated 28.12.2018 rejected the Appeals inter alia on the grounds that the assessee had not debited the same amounts and shown it in the respective ST-3 returns; that Rule 7B of the Service Tax Rules, 1994 gives a period of ninety days for filing revised ST-3 return, but the assessee was unable to do so in view of the introduction of G.S.T. regime; that vide Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2018 & anor. vide Final Order Nos. 40942-40943/2019 dated 22.07.2019 wherein, after considering the various contentions, it has been held as under: "7.1 It is an undisputed fact that the appellant did not reverse the equal amount as required by the condition at paragraph 2(h) of Notification No. 27/2012 : (supra). But the fact also remains that there was no provision in the ACES system to debit the value of refund and also the fact that the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed for the month of April 2018. 7.2 The above facts, according to me, are sufficient compliances with the condition at paragraph 2(h) since post G.S.T., the scenario is different th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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