2020 (1) TMI 1285

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....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 Application for refund of unutilized ITC for the month to April 2018 Rs. 24,58,531/-   Refund Sanctioned Rs. 14,82....

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.... 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 refund of goods which are exported. 4.  Personal hearing in all these matters was held on 09.01.2019 wherein Shri Deepak Jain, CA appeared on behalf of the appellant ....