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

HSN/SAC requirement for GST refund claims questioned; challenge circular or appeal where refund later deemed erroneous.
A taxpayer received an export GST refund despite omitting HSN/SAC in Annexure B; an appellate authority later treated the disbursement as an erroneous refund and rejected the claim, relying on a circular prescribing Annexure B with HSN/SAC. The taxpayer submitted corrected Annexure B and invoices before the appellate order but the authority did not consider them. Forum responses advise filing an appeal, note potential use of amnesty schemes, and contend that circulars are guidance not binding on taxpayers, suggesting procedural challenge to the rejection.