2020 (1) TMI 1285

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....the "impugned orders") passed by the Assistant Commissioner, Central Goods & Service Tax Division-H, Jaipur(Hereinafter called as the "adjudication authority") as mentioned below:- S. No   Appeal No   Order in Original No & date (Impugned Order)   Period of dispute   Order sanctioning/ rejecting refund 1 2 3 4 5 1 CGST/JP/31/X/18 37/GST/REFUND/FINAL/2018-19 Dated 17.07.18 Application for refund of unutilized ITC for the month of March' 2018 Rs. 2,85,219/- Refund Sanctioned Rs. 14,839/- Refund rejected Rs. 2,70,380/- 2 CGST/JP/30/X/18 46/GST/REFUND/FINAL/2018-19/2825 Dated 13.09.18 ....

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....is applied without changing then the result would be absurd and non usable. For taking adjusted turnover suitable change is to be made for CESS. In the light of this fact they have submitted to change formula and take adjusted total turnover of CESS for calculating Refund amount. (c)  As per the said Circular above, no compensation Cess will be charged on the goods exported. Tobacco CESS is being charged on quantity basis. If refund is not allowed then remaining CESS will be unconsumed and will be coast to the exports. This is not in line with the principle of the said Circular. (d)  As per Principle of Natural Justice they have exported alt the goods on which CESS is applicable, hence they are eligible for all r....