To get refund of pre-deposited excise duty after CESTAT judgement in our favour

[CHANCHAL KUMAR]

Dear Expert,

We have to file refund of Pre-deposited excise duty from Uttrakhand GST department, We applied manually But the Assistant commissioner rejected our refund application & suggesting us to file it on GSTN POrtal. We have not registered in Uttrakhand how we can file on GSTN portal, if we go for temperory registration will it work as we have no any business place in that state

Kindly suggest how we will get the refund.

[KASTURI SETHI]

In this context, read the following circular :

Refund for unregistered person under CGST Rule 89(2) — Implementation of filing an application — Clarification

C.B.I. & C. Circular No. 188/20/2022-GST, dated 27-12-2022

[KASTURI SETHI]

Central Excise Act stands repealed so you will have to file refund claim via GSTN Portal as per the procedure laid down in the Board's circular.

[CHANCHAL KUMAR]

For temperory registration Address will be  required but we have no presence in that state, As we had surrendered our Excise Registration.

AI Summary

Refund of pre-deposited excise duty must be claimed via the GSTN portal under applicable GST refund procedures. Refund of pre-deposited excise duty following a favourable tribunal decision must be pursued via the GSTN portal under the Board's circulars, since the Central Excise Act has been repealed. The circular addressing refunds for unregistered persons and the instructions implementing electronic refund filing are operative. Temporary GST registration is a possible means to access the portal but requires compliance with registration prerequisites, including provision of an address and presence in the State; surrender of prior excise registration does not remove those portal requirements.