https://www.taxtmi.com/caselaws?id=416720 The Commissioner (Appeals) CGST, Jaipur allowed an appeal against rejection of refund claim. The appellant had filed refund claim for IGST Rs. 85,787/- and penalty of equivalent amount following an allowed appeal. The original refund was rejected as appellant failed to submit DRC-03 copy and make debit entry from Electronic Cash Ledger. However, appellant later submitted required documents including debit entry, which the adjudicating authority failed to consider. The appeal was disposed with direction to verify documents and process refund claim under Section 54 CGST Act, 2017. en-us Mon, 17 May 2021 00:00:00 +0530 Tue, 01 Apr 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416720 The Commissioner (Appeals) CGST, Jaipur allowed an appeal against rejection of refund claim. The appellant had filed refund claim for IGST Rs. 85,787/- and penalty of equivalent amount following an allowed appeal. The original refund was rejected as appellant failed to submit DRC-03 copy and make debit entry from Electronic Cash Ledger. However, appellant later submitted required documents including debit entry, which the adjudicating authority failed to consider. The appeal was disposed with direction to verify documents and process refund claim under Section 54 CGST Act, 2017. Case-Laws GST Mon, 17 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416720