Refund claims denied due to failure to identify returned goods and deemed supply situation.

The appellate authority upheld the rejection of refund claims under Section 142(1) of the CGST Act, 2017, emphasizing the failure to establish the identification of returned goods and the deemed supply situation triggered by returns from registered persons. Consequently, all five appeals filed by the appellant for refund were rejected.

---

---

Issues:
- Appeals filed for refund under section 142(1) of the CGST Act, 2017 for Central Excise Duty paid on goods returned after the appointed day.

Analysis:
1. Brief Facts of the Case:
- The appellant, engaged in manufacturing, filed refund applications for Central Excise duty paid on goods returned after the appointed day.
- The adjudicating authority rejected the refund claims citing reasons related to the identification of returned goods and the requirement for registered persons to return goods as a supply.

2. Grounds of Appeal:
- The appellant contended that no obligation exists to inform the department about received rejected goods under Section 142(1) of the CGST Act, 2017.
- They argued that the returned goods being rejected do not constitute a supply, especially when the returners are GST-exempt entities.

3. Personal Hearing and Decision:
- A personal hearing was conducted where the appellant reiterated appeal grounds.
- The appellate authority examined the records and submissions, highlighting the conditions for refund eligibility under Section 142(1) of the CGST Act, 2017.

4. Identification of Goods Issue:
- The adjudicating authority rejected refund claims due to discrepancies in documenting the weight of returned goods.
- The appellant maintained records in Metric Tonnes but received orders in Numbers, leading to confusion in identifying the returned goods to the satisfaction of the proper officer.

5. Registered Person Requirement:
- Refund claims were also rejected as the goods were returned by registered persons, triggering a deemed supply situation under Section 142(1) of the CGST Act, 2017.
- The appellant's argument that the return of rejected goods did not constitute a supply was dismissed, emphasizing the legal requirement for refund eligibility.

6. Final Decision:
- The appellate authority upheld the rejection of refund claims, emphasizing the failure to establish the identification of returned goods and the deemed supply situation triggered by returns from registered persons.
- Consequently, all five appeals filed by the appellant for refund under Section 142(1) of the CGST Act, 2017 were rejected.

---