2019 (12) TMI 1346

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.... of the Central Goods and Service Tax Act, 2017 have been filed by M/s Global Vision Company, 21/59, Bhrigu Path, Mansarovar, Jaipur-302020 (hereinafter also referred to as "the appellant") against the Order-in-original No.02/GST/Ref-Prov/2017-18 dated 26.03.2018 (hereinafter referred to as "the impugned order") passed by the Deputy Commissioner, Central Goods and Service Tax Division-G, Jaipur (h....

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....ovided that no refund of input tax credit shall be allowed, if the supplier of goods or service or both avails of drawback in respect of central tax or claims refund of the integrated tax paid   such supplies. The refund of accumulated input tax credit of Rs. 12,42,472/-  appeared  to be inadmissible to the  appellant  as they have claimed the drawback under Colu....

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....e said Orders in Original before the Additional Commissioner (Appeals), CGST, Jaipur for seeking relief on the various grounds. 4.  Personal Hearing in the matter was held on 10.12.2018, wherein, Sh. Ankit Totuka, Advocate appeared on behalf of the appellant and explained the case in details and reiterated the submission mentioned in their appeal memo. 5.  However, the appellant submit....