9911796707
TMI Blog2024 (10) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... n one year, they issued a Deficiency Memo on 12.04.2019 calling upon the petitioner to rectify certain deficiencies mentioned therein. According to the petitioner, they had not received the said Deficiency Memo and they came to know only when they received a letter dated 26.5.2023 from the respondent. Therefore, since the petitioner has made the application claiming refund of the tax within the time, which was not processed by the respondent more than a year, this Court is of the view that it would be appropriate to direct the respondent to process the application without insisting limitation aspect and pass orders therein. The respondent is directed to process the refund application dated 22.02.2018 filed by the petitioner and pass appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Zero Rated Supplies. Therefore, having paid the IGST tax, the Petitioner has filed a refund application dated 22.02.2018 in form RFD-01 vide ARN No. AA331017993212E claiming for refund of Rs. 4,95,073/- since they made zero rated supplies. He pointed out that as per Section 54 of CGST Act, 2017 refund claim should be made within a period of 2 years from the relevant date and the petitioner has made application for refund within the stipulated time, i.e. on 22.02.2018. However, as there was no response from the respondent for more than a year, the Petitioner, vide letter dated 29.03.2019, requested the respondent for processing their refund application and enclosed all the relevant documents, viz., copy of invoice issued to SEZ unit, G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng for the respondent would submit that since the petitioner has not rectified the deficiencies pointed out in the Deficiency Memo dated 12.04.2019 in time by the petitioner, their application for refund of the tax, has not been processed. 8. It is to be noted that initially, the petitioner has made application well within time, i.e. on 22.02.2018, claiming refund of the tax under Section 54 of CGST Act, 2017 followed a reminder letter dated 29.03.2019, but the respondent has not processed the same, but after a lapse of more than one year, they issued a Deficiency Memo on 12.04.2019 calling upon the petitioner to rectify certain deficiencies mentioned therein. According to the petitioner, they had not received the said Deficiency Memo and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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