Finality of rebate orders bars cash refund by later letter when no timely appeal was filed against the original sanction

A claim for cash refund under the CGST Act was not maintainable where the rebate had already been sanctioned by appealable orders in original granting part relief in cash and part by Cenvat credit, and no appeal was filed within limitation. A subsequent letter could not substitute for the prescribed appellate remedy, because once the orders attained finality the adjudicating authority became functus officio and lacked power to reopen or modify them. The Commissioner (Appeals)'s view was therefore upheld, and the delayed collateral challenge failed.

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Issues: Whether the appellant could seek cash refund under Section 142 of the Central Goods and Services Tax Act, 2017 by filing a letter before the Assistant Commissioner without having challenged the rebate-sanctioning orders in original within limitation.

Analysis: The rebate had already been sanctioned through appealable orders in original granting part relief in cash and part by Cenvat credit. No appeal was filed against those orders within the prescribed time. The later request made by letter was not a substitute for an appeal, and after the orders in original were passed the adjudicating authority had become functus officio and could not modify or reopen them. The appeal before the Commissioner (Appeals) was therefore not maintainable, and the delay in approaching the authority further undermined the claim.

Conclusion: The claim for cash refund through the subsequent letter was not maintainable, and the finding of the Commissioner (Appeals) was upheld against the appellant.

Final Conclusion: The challenge failed because the appellant did not pursue the proper appellate remedy against the rebate orders in original and could not obtain the same relief by collateral correspondence.

Ratio Decidendi: A refund or rebate order that is appealable must be challenged in the prescribed manner and within limitation, and once such order attains finality the adjudicating authority becomes functus officio and cannot be asked to alter it by a subsequent letter.

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