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TMI Blog2021 (7) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... e 92 (1A) of CGST Rules, it is found that if any registered person has claimed any refund amount paid as Tax wrongly paid or paid in Excess for which debit has been made from the Electronic Credit Ledger the said amount shall be re-credited by an order in Form of CGST PMT-03 to the Electronic Credit Ledger of the registered person by the proper officer. There are force in the appellant contention that excess tax paid through ITC should be re-credited in Form PMT-03 - appeal allowed - decided in favor of appellant. - 168 (MAA) CGST/JPR/2021 - - - Dated:- 12-7-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act ) by M/s Sameer Exports, 148, Dhandia House, Haldiyon Ka Rasta, Johri Bazar, Jaipur-302003 (Raj) (hereinafter also referred to as the appellant ) against the Order in Original No.ZS0810200358066 dated 29.10.2020 (hereinafter referred to as the impugned order ) passed by the Assistant Commissioner, Central Goods and Service Tax Division-D, Jaipur (hereinafter also referred to as the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d immediately. 1. That the Id. proper officer alleged in the show cause notice in Form RFD-08 that the The excess payment of ITC can be re-credited to ITC ledger only by GST PMT-03 as per sub rule (4A) of Rule 86 CGST Rule-2017 as amended vide Notification No. 16/2020-CT dated 23.03.2020 . 2. That it is ample clear that the contention of the Id. proper officer was only to process the refund by way of re-credit in the Electronic Credit Ledger. There was never any intention nor contention or proposal in the alleged SCN to reject the refund claim on account of any reason. 3. That from the above paragraphs, it is ample clear that the Id. proper officer never questioned or doubted the eligibility, admissibility or correctness of the refund claim. The only thing that bothered the Id. proper officer was the manner in which the refund claim should be processed. That the only contention in the show cause notice was that the refund claim should be re-credited in the Electronic Credit Ledger in Form PMT-03 in accordance with newly inserted Rule 86(4A) in the CGST Rules 2017. 4. That the appellant also agreed to the manner proposed by the Id. proper officer i.e. re-credit in the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue FORM GST PMT-03 re-crediting the said amount as Input Tax Credit in electronic credit ledger.] 11. Further vide Circular No. 135/05/2020 dated 31.03.2020, the board further released a clarification in this regard. Relevant extract of the said circular is produced below for reference: The combined effect the abovementioned changes is that any such refund of tax paid on supplies other than zero rated supplies will now be admissible proportionately in the respective original mode of payment i.e. in cases of refund, where the tax to be refunded has been paid by debiting both electronic cash and credit ledgers (other than the refund of tax paid on zero-rated supplies or deemed export), the refund to be paid in cash and credit shall be calculated in the same proportion in which the cash and credit ledger has been debited for discharging the total tax liability for the relevant period for which application for refund has been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per officer is not able to rectify the order based on the mistake apparent on records. The only remedy available with the appellant is to knock the doors of quasi-judicial authorities and hence this appeal is filed before your goodself. 4. That it appears to be a fit case for remand back as it is clearly an inadvertent mistake on the part of the Id. proper officer who otherwise had not doubt over the admissibility of the refund. III. That notwithstanding anything submitted in the above grounds, the present case is a fit case for applying the refund under the category Excess Payment of taxes as the excess CGST SGST of ₹ 130059 each had been paid in October 2019 and the same has not been adjusted in the payment of future tax liabilities. 1. That the actual tax liability of the appellant during the period October 2019 was ₹ 4546.88-CGST and ₹ 4546.88-SGST. Same has been correctly disclosed in the GSTR-1 filed for the said period. However, at the time of filing of GSTR-3B, the appellant mistakenly paid ₹ 134606.27 - CGST and ₹ 134606.27 - SGST. Hence, it led to excess payment of taxes during the period October 2019. A reconciliation of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the instant refund claim through GSTN portal in Form of RFD-01 vide ARN No.AA081020029847C dated 14.10.2020 in accordance with Rule 89(1) of the CGST Rules, 2017. Ground of refund claim has been stated in the said refund application that Excess Payment of Tax for the period October-2019 amounting to ₹ 2,60,118/- (CGST ₹ 1,30,059/- + SGST ₹ 1,30,059/-). Further, I observed that department issued a notice in Form of GST-RFD-08 to the appellant, wherein it has been mentioned that the entire refund claim is appeared to be inadmissible and in the Remark column in the said notice it has also been mentioned that the Excess payment of ITC can be re-credit to ITC ledger only by GST PMT-03 as per sub rule (4A) of Rule 86 CGST Rules, 2017 as amended vide Notfn No.16/ 2020 dated 23.03.2020. 5.1 In response to the notice of the department the appellant filed his reply in Form GST RFD-09 wherein he submitted that they agree to receive the amount claimed as refund by way of re-credit in the Electronic Credit Ledger vide Form GST PMT-03 however, I observed that the adjudicating authority has issued the order in original in Form GST RFD- 06 on 29.10.2019 wherein entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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