9911796707
TMI Blog2023 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner. As per respondents, payment of refund has been made after following the guidelines issued by CBEC circular No. 17.17.2017-GST and the moment the petitioner gave his application manually with earlier ARN after reversing input tax credit in the electronic credit ledger on 11.04.2019 and intimated the same to the proper officer. The proper officer issued acknowledgement in form RFD-02 on the same date and on the very next day i.e. 12.04.2019 refund was issued. The payment has been made as per the procedure given in the circular No. 94/13/2019-GST dated 28.03.2019 which covers the payment of refund. Hence, there is no delay on the part of the respondents in making payment of refund. The present writ petition is dismissed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic credit ledger to the extent of the claim. Thereafter, common portal shall generate a proof of debit (ARN Acknowledgment Receipt Number) which would be mentioned in the FORM GST RFD-01A manually alongwith the print out of FORM GST RFD-01A to the jurisdictional proper officer with all necessary documents. However, no application had been received in the office after rejection of the previous amount and subsequent re-credit of the said amount in the electronic credit ledger of the petitioner. The petitioner informed the officer that system was not allowing them to re-apply an application for refund. As per para 2.2. of the circular No. 70/44/2018-GST, it has been clarified that common portal does not allow a tax payer to file fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as per law by the proper officer. 4. In para No. 9 of the affidavit, reference has been made to a clarification issued by the CBEC vide circular No. 94/13/2019-GST dated 28.03.2019 under which a registered taxable person was allowed to submit refund application manually with earlier ARN itself. It also provides that the tax payer shall debit electronic ledger voluntarily by filing Form DRC- 03 on the common portal regarding the rejected amount of earlier refund application. After the above said clarification, the petitioner submitted a fresh application for issuing refund on 29.03.2019. The petitioner was given a notice on 09.04.2019 to fulfill the mandatory condition as per circular No. 94/13/2019-GST dated 28.03.2019 i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t day after issuing acknowledgement in Form RFD-02. Hence, there was no delay in issuing refund to the petitioner. 7. As per respondents, payment of refund has been made after following the guidelines issued by CBEC circular No. 17.17.2017-GST and the moment the petitioner gave his application manually with earlier ARN after reversing input tax credit in the electronic credit ledger on 11.04.2019 and intimated the same to the proper officer. The proper officer issued acknowledgement in form RFD-02 on the same date and on the very next day i.e. 12.04.2019 refund was issued. The payment has been made as per the procedure given in the circular No. 94/13/2019-GST dated 28.03.2019 which covers the payment of refund. Hence, there is no delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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