Refund on export of services

[LAKSHMINARAYANAN TR]

Dear all

I would like to check the experience in this group with regards refund claims especially refund of IGST paid on export of services. Despite, we have filed manual GST RFD 01 A form with FIRC during last refund drive held in March 2018, we have not made any progress nor we had acknowledgment in form RFD 02 yet. No deficiencies communicated yet as well. Please share your experience, also you guys experience (% of refund value) undercutting demand in the process. If so how to legitimate challenge the same.

best regards

TRL

AI Summary

Withholding of refunds under Section 54 permits suspension or deduction of GST refunds pending compliance or proceedings.
Refunds for export of services may be withheld or reduced under Section 54: officers can withhold payment until outstanding returns or tax, interest or penalties are discharged and may deduct amounts owing from refunds; the Commissioner can withhold refunds pending appeals or other proceedings where grant of the refund would prejudice revenue, after giving an opportunity to be heard. Claimants should confirm filing and acknowledgement of RFD 01A, contact the jurisdictional officer for RFD 02 status, and ensure required documentary submissions under the refund rules.