GST Refund

[SANJAY JAIN]

we have filed the refund claim for our client under inverted duty structure. The show cause was issued and the refund claim was rejected in February 2020. We want to reapply for the refund claim. The GST portal is not allowing the file the refund claim again for the same period. How to file the GST refund claim again?

Thanks in advance

Sanjay Jain

AI Summary

GST Refund Claim Rejected Under Inverted Duty Structure; Section 107 Appeal Blocked by Undertaking; Legal Options Discussed A discussion on a GST refund claim under the inverted duty structure reveals that the initial claim was rejected, and the GST portal does not allow resubmission for the same period. Participants suggest filing an appeal with the Commissioner (Appeals) under Section 107 of the CGST Act. However, an undertaking not to appeal was submitted, leading to re-credit of the input credit. This undertaking prevents further appeal. Suggestions include pursuing legal action through the High Court if the refund amount is significant, or claiming a refund post-GST Department Audit for that period. The discussion also addresses procedural challenges and provides advice on navigating the GST portal and legal framework.