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TMI Blog2021 (8) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... hat claimant has nothing to submit is not proper and justify. There is a provision available under Rule 90(2) to (4) of CGST Rules, 2017 that the refund application shall be scrutinize within a period of fifteen days of filing of the said application by the proper officer, for its completeness and where the application is found to be complete in terms of sub-rule (2) (3) and (4) of Rule 89, an acknowledgement in Form GST RFD-02 shall be made available to the applicant on common portal. Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in Form GST RFD-03 through common portal. The proper officer has not followed the proper procedure before rejecting the refund application of the appellant and appellant was also debar from being heard because of non receiving of the said SCN properly hence, it is demand of justice to examine the refund application on merits - the appellant was eligible for refund of ITC in respect of zero rated supply. Appeal allowed - decided in favor of appellant. - 171 (MAA) CGST/JPR/2021 - - - Dated:- 14-7-2021 - (MANZOOR ALI ANSARI) ADDITIONAL COMMISSIONER (APPEALS) ORDER Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC accumulation were asked under Rule 89 of CGST Rules,2017. Therefore, it assumed that claimant has nothing to submission, so refund is inadmissible. 3. Being aggrieved with the impugned order dated 14.10.2020, the appellant has filed the appeal on 18.12.2020 on the following grounds which are summarized as under:- 1. The appeal is being filed on the basis of the letter of the Deputy Commissioner CGST Division H Jaipur vide letter V(18) Div- H/Ref/TTPL/43/19/747 dated 14-10-2020 directed us to file GST Appeal manually before the Commissioner (A), CGST 8v CEx , Jaipur received by us on 24/10/2020. 2. Texrio Textiles Private Limited is registered under GST vide registration number 08AAHCT3634R1ZN filed an application for Refund of ITC (GST Input Tax) on Export of Goods and Services at Zero Rated without Payment of Tax under Bond/LUT out of India for the period July-2019 to October-2019. ARN for refund application is AA081219023043L dated 16-12-2019 for ₹ 23,12,195/-, Acknowledgement(GST RFD-02) / ZS0812190289245/ 31/12/2019 was issued for above mentioned refund application. Copy of complete Refund application set is attached. The copy of the bills of input/ service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein Sh.Dikshant Sogani, Authorized Representative of the appellant appeared for personal hearing through video conference. During personal hearing Authorized Representative of the appellant submitted that his client neither received the copy of show cause notice nor received the copy of rejection order from the department and further he was not able to down load the same from the GST portal. However, during personal hearing jurisdictional Dy Commissioner informed that show cause notice and order were issued to the appellant. Keeping in view of such circumstances Authorized Representative of the appellant requested to adjourn the matter so that he may approach the concerned jurisdictional GST office to obtain the copy of show cause notice and order in the matter. Accordingly, the personal hearing was adjourned upto the next date. In above back drop a letter C.No. APPL/ JPR/CGST/ JP/ 156/ XII/ 2020/ 5447 dated 15.06.2021 was also issued by this office to the jurisdictional Dy/Assistant Commissioner wherein parawise comments on the submission of the appellant was sought and also directed to submit the verification report on the admissibility of refund claim in the matter. 10. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s visible/down loaded from the portal nor did the details of the show cause notice was available elsewhere, hence he was not aware about the grounds for issuance of show cause notice. This fact was brought to the notice to the department by sending E-mail dated 16.01.2020. Thereafter, he personally approached to the department and he came to know about submission of few documents which were required to process his refund application accordingly, he sent a E-mail letter to the jurisdictional range Superintendent on 21.01.2020 along with few documents and requested to credit the refund in his bank account thereafter, after personal persuasion he came to know that his refund application was rejected by the concerned Dy Commissioner by an order RFD-06. Further, he contended that the said refund application was rejected even after timely submission of requisite documents and without giving any opportunity of being heard. Further, he contended that the said order was not available on the GST portal hence he made a written request dated 18.02.2020 to Dy Commissioner for making available him a copy of said order, however, no such order was provided to him. In view of the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of the case, I am the view that rejection of refund due to non submission of documents and by assuming that claimant has nothing to submit is not proper and justify. There is a provision available under Rule 90(2) to (4) of CGST Rules, 2017 that the refund application shall be scrutinize within a period of fifteen days of filing of the said application by the proper officer, for its completeness and where the application is found to be complete in terms of sub-rule (2) (3) and (4) of Rule 89, an acknowledgement in Form GST RFD-02 shall be made available to the applicant on common portal. Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in Form GST RFD-03 through common portal. 15 In view of the said provisions, I find that the proper officer has not followed the proper procedure before rejecting the refund application of the appellant and appellant was also debar from being heard because of non receiving of the said SCN properly hence, it is demand of justice to examine the refund application on merits accordingly, on the direction by this office vide above said letter, the jurisdictional Dy Commissioner has examin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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