2020 (10) TMI 896

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.... the Order-in-original No. JPR/DIV-A/FINAL/511 dated 28.11.2019 (hereinafter called as "the impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-A, C.P. -21,22,23 Road No. 1D, VKI Area, Jaipur (hereinafter called as "the adjudicating authority"). 2.  BRIEF FACTS OF THE CASE: 2.1  The appellant having GSTIN No.08AAXCS4352FIZW is a 100% Export Oriented Unit engaged in export of goods has filed a refund claim of 3,64,85,814/-  manually prepared in Form GST RFD-01A (as a revised application of refund claim) under Section 54 of the CGST Act, 2017 of unutilized ITC (Inputs & Input Services) available in their electronic credit ledger on account of zero rated supplies (i.e. export) made w....

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.... rejecting revised claim of refund made manually for ITC of Rs. 1,87,82,347/-  remained unclaimed due to technical reason of GSTIN. 4.  Personal Hearing in the case was held on 10.09.2020 through video conference wherein Sh. Shambhu Lal Gupta, Chartered Accountant on behalf of the appellant appeared, for personal hearing through video conference. He explained the case in details and reiterated the submissions already made in their grounds of appeal and argued that they are eligible for refund and further requested to decide the case at the earliest. 5.  I have carefully gone through the case records and submission made in the appeal memorandum. I find that the adjudicating authority has rejected the refund claim filed b....

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....ed ITC on account of supplies made to SEZ Unit/SEZ Developer without payment of tax; (iii)  Refund of unutilized ITC on account of accumulation due to inverted tax structure; In all other cases, registered persons shall be allowed to re-apply even if the condition (b) is not satisfied. 7.  The appellant was required to file refund claim online in terms of Circular No.17/17/2017-GST dated 15.11.2017 and 24/24/2017-GST dated 21.12.2017 which provides that every refund should be filed online on common portal but the appellant has failed to file their claim online. 8.  T find that the Appellant has not followed the proper procedure, as laid down in the above circulars dated 15.11.2017 and 27.12.2017 respectively....