9911796707
TMI Blog2024 (3) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... equiring the petitioner to furnish a certificate of the Chartered Accountant are not sustainable. They are accordingly set aside. Since part of the amount was denied on account of deficiency memos, which are not found to be sustainable in view of the proviso to Rule 89 (2) (l)(m), it is held that petitioner is entitled to interest on the delayed refund in terms of Section 56 of the Central Goods and Service Tax Act, 2017 at the rate notified by the Government within a period of four weeks from today. As per the petitioner, in view of pendency of the present petition, further claims could not be lodged. Accordingly, on petitioner filing such refund applications, the Department shall not reject the same solely on the ground of limitation. Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed: Provided *** *** *** (2) *** *** *** (3) Subject to the provisions of sub-section (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than (i) zero rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on claiming refund, the proper officer is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order directing that the amount be credited to the Fund referred to in Section 57. Section 57 provides for constitution of a Consumer Welfare Fund. The amount accumulated in the Fund is to be utilized in terms of Section 58 for welfare of consumer. 7. Section 54 sub-section (8) stipulates that notwithstanding anything contained in sub-section (5), the refundable amount instead of being credited to the Fund is to be paid to the applicant if such amount is relatable inter-alia to refund of unutilized Input Tax Credit under sub-section (3). We are only referring to sub-section 8(b) for the reason that the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (f) of sub-section (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of subsection (8) of section 54 Provided further that a certificate is not required to be furnished in cases where refund is claimed by an unregistered person who has borne the incidence of tax. 9. Rule 89 (2) mandates filing of documentary e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich we have not found to be sustainable in view of the proviso to Rule 89 (2) (l)(m), we hold that petitioner is entitled to interest on the delayed refund in terms of Section 56 of the Central Goods and Service Tax Act, 2017 at the rate notified by the Government within a period of four weeks from today. 15. By order dated 05.01.2024, the submission of learned counsel for the petitioner was noticed that the online portal of the respondent was not accepting the refund applications and this Court had permitted the petitioner to file the refund applications for period August, 2019, October, 2019 and December, 2019, physically. 16. As per the petitioner, in view of pendency of the present petition, further claims could not be lodged. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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