Gst refund

[THYAGARAJAN KALYANASUNDARAM]

Dear sir,

one of my client who applied for export GST refund in GST RFD-01. However, while applying he has not stated the Hsn/sac in annexure B. Whereas, the proper officer has issued the refund without any denial. Later, the department went on appeal before appellate authority and rejected my claim as erroneous refund. But before passing an order by the appellate authority, my client has submitted all the copies of purchase bills along with corrected annexure B, despite all documents were submitted the appellate authority did not consider. Now, what is the step do i take to quash the rejection order also please provide me any citation. The appellate authority quoting the Circular No.135/05/2020-GST dated 31.03.2020.

thanks in advance.

AI Summary

Refund Rejected Due to Missing HSN/SAC in GST RFD-01; Appeal Suggested Against Circular No. 135/05/2020-GST A client applied for a GST export refund using GST RFD-01 but omitted the HSN/SAC in Annexure B. Despite this, the refund was initially granted. However, the department later appealed, and the appellate authority rejected the refund as erroneous, citing Circular No. 135/05/2020-GST. The client submitted corrected documents, but they were not considered. Suggestions included filing an appeal against the rejection, considering the GST Amnesty Scheme, and challenging the circular, as Annexure B is not mandatory per GST law. The discussion emphasized the importance of accurate GST documentation and compliance.