2019 (12) TMI 1344

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MMISSIONER (APPEALS) The subject (8) Eight appeals under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed by M/s Veto Electropowers (India) Pvt. Ltd., 230, Sindhi Colony, Raja Park, Jaipur (hereinafter also referred to as "the appellant") against the Orders-in-Original No.34/2018-19 dated 25.09.2018,  35/2018-19 dated 25.09.2018, 36/2018-19 dated 25.09.2018, 37/20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....without payment of IGST under Bond/Letter of Undertaking. The accumulated credit, because of export without payment of tax is claimed as refund under section 54(3)(i) of the CGST Act, 2017 for the month of November-2017, December-2017, Janurary-2018, February-2018, July-2017, September-2017, October-2017 and August-2017 respectively in form No. GST-RFDOIA . The appellant has also been served defic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ehalf of the appellant and explained the case and reiterated the submission mentioned in their appeal memo. 5.  However, the appellant submitted a letter C. No. Nil dated 14.06.2019 therein they stated that since the issue has already been settled by the CBIC circular No.94/13/2009 dated 28.03.2019 which facilitates us to file the refund of the same amount for the same period after debit t....