REFUND OF APPEAL EFFECT

[NAMAN DOKANIA]

Sir/Madam,

Is CA Certificate required, for the purpose of refund of ITC more than 2 lakhs, when the same is claimed due to appeal effect under GST Law.

[Rajagopalan Ranganathan]

Sir,

C.A. certificate is not necessary to claim the refund. The refund will be sanctioned on the basis of records and documents maintained by you for carrying out the provisions of GST Act and the rules made thereunder.

[Ganeshan Kalyani]

Refund application to be submitted in Form RFD–01 and then the authority verifies the details and documents submitted and if he is satisfied that the all supportings to refund are correct then refund order will be issued Form RFD-06.

[Vijay kumar]

As per Section 54, CA certificate is required when the refund claim is above 2 lakhs and does not pertain to ZRS, to disprove unjust enrichment .. Even if the claim is arising due to appeal, the appellate order could be a remand order keeping all issues open, particularly when rejection took place in the original proceedings without following PNJ or this issue was not verified earlier.

AI Summary

CA certificate requirement may apply to refund of input tax credit on appeal to address unjust enrichment risk. Whether a CA certificate is mandatory for refunds of input tax credit arising from appeals is contested: one view says refunds rest on maintained records and documentary verification, and the authority issues refund orders after examining applications and support; another invokes the anti enrichment safeguard, treating a CA certificate as necessary for substantial claims or where appellate orders leave entitlement unresolved to rebut unjust enrichment.