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TMI Blog2024 (1) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ining relevant documents relating to untilised ITC and exports. This exercise cannot be undertaken in exercise of discretionary jurisdiction under Article 226 of the Constitution of India. The appellate authority concluded that the refund claim can only be made with regard to a specific calendar month. This conclusion is contrary both to statutory prescription and Circular No.37. Therefore, the order impugned is unsustainable and is hereby quashed - it does not follow from the conclusion that the refund claim is within the time limit specified by statute that the petitioner is entitled to refund. Such entitlement should be established by the petitioner with reference to relevant documents and applicable provisions. For such purpose, the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming refund in the month of June 2018, the petitioner also claimed the additional refund to which the petitioner asserts entitlement for the period of July 2017 to November 2017 and for the month of May 2018. While the claim pertaining to the month of June 2018 was accepted, claims pertaining to May 2018 and July 2017 to November 2017 were rejected. When the matter was carried in appeal, the appellate authority affirmed the order of the assessing officer. This writ petition arises in the above facts and circumstances. 3. Learned counsel for the petitioner contended that Section 54 of the Central Goods and Services Tax Act, 2017 (the CGST Act) provides for a two year period within which a refund claim may be made. He also pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 or Rule 89 of the CGST Rules, learned counsel submits that this writ petition is liable to be allowed. 5. In response to these submissions, Mr.R.Rajendran Raghavan, learned Senior Standing Counsel, submits that the refund claim of the petitioner pertains to June 2018. Therefore, he submits that the claim was duly considered and accepted as regards June 2018, and rejected with regard to earlier periods. According to learned counsel, a refund claim should be made in the manner prescribed and the petitioner cannot be permitted to club claims pertaining to more than one financial year. Without prejudice, learned counsel also submits that the entitlement to refund of the petitioner cannot be assessed in these proceedings since such assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, clarifies that refund claims may be made not only on a calendar month basis but by clubbing claims pertaining to more than one calendar month or more than one quarter. The restriction imposed by the said Circular with regard to refund claims spanning more than one financial year was struck down by the Division Bench of the Delhi High Court in Pitambra Books on the ground that it curtails the two year period prescribed by statute. 7. The above discussion leads to the conclusion that the refund claim of the petitioner was made within the period of limitation prescribed by statute. As regards the entitlement of the petitioner to refund, such entitlement has to be determined not only with reference to Section 54 of the CGST Act read with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h regard to a specific calendar month. This conclusion is contrary both to statutory prescription and Circular No.37. Therefore, the order impugned is unsustainable and is hereby quashed. As noticed earlier, it does not follow from the conclusion that the refund claim is within the time limit specified by statute that the petitioner is entitled to refund. Such entitlement should be established by the petitioner with reference to relevant documents and applicable provisions. For such purpose, the matter is remanded to the 2nd respondent. The 2nd respondent is directed to provide a reasonable opportunity to the petitioner and thereafter readjudicate the refund application by taking into account the observations set out in this order. This exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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