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

[SANJAY JAIN]

Thanks you all for your valuable advice.

Regards,

Sanjay Jain

[Nandan Khambete]

If you are unwilling/it is not feasible to pursue with High Court as suggested above, you may claim the same as refund post GST Department Audit for that period under "Refund on account of any other reason" if the Refund is accepted by Department.

My client had similar case but Refund was due to Zero rated Supply of November 2017. We pursued with Department and got Audit completed u/s 65 for FY 2017-18 and received the refund. It depends fully on facts, representation,etc.

Until refund itself is eligible, and you are willing to pursue based on amount involved, you can get it !!

[BALKISHAN CHHABRA]

Plz can someone provide the format of undertaking that is required from the applicant to the effect that he shall not file an appeal in case of rejection of refund on account of ITC. We do not want to file appeal and want re-credit of ITC in our electronic credit ledger. As required by para 23 of Circular No. 125/44/2019-GST Dated the 18th November, 2019.

[Venkataprasad Pasupuleti]

Dear sir,

What are the reasons for rejection of the refund. Is it non-submission of supporting documents? Or dept views it is ineligible?

Based on the ground for rejection, the course of action can be suggested.

[BALKISHAN CHHABRA]

It was time barred, more than 2 years old. Hence, rejected by department.

AI Summary

Undertaking not to appeal bars refund challenge; re credit to electronic credit ledger prevents refiling or appeal.
Once an Order in Original rejecting a refund has been passed and the claimed amount was re credited to the Electronic Credit Ledger only after the claimant gave an undertaking that they would not file an appeal, the claimant is precluded from filing an appeal; post OIO resubmission on the common portal is not available and resubmission would effectively seek review of the OIO. Alternative pathways include higher court challenge or seeking a refund via departmental audit if factual circumstances and departmental acceptance permit.