2020 (11) TMI 42

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....ted 2-9-2019 (hereinafter referred to as "the-impugned order") filed under Section 54 of the CGST Act, 2017 passed by the Deputy Commissioner, CGST Division-G, Jaipur (hereinafter referred to as "the adjudicating authority"). The adjudicating authority vide impugned order has rejected the refund claim of IGST Rs. 10,10,890/-. CGST Rs. 6,74,725/- and SGST Rs. 6,74.725/- total amounting to Rs. 23,60,340/- for the period December, 2017 to March, 2018. Brief facts of the case :- 2.1 That the appellant is registered under GST having GSTIN : 08ARJPS8332F1ZG and engaged in business of export of Sandstone, Slatestone and other Stone products had applied for refund vide Form RFD-01A under sub-section (3) of Section 54 of the CGST Act, ....

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....018 four months vide ARN No. AB0803180180859, dated 1-12-2018 but by mistake we have generated a NIL amount ARN and no amount was debited from our electronic ledger account. 4.3 that by mistake we have filed a NIL ARN No. AB0803180180859, dated 1-12-2018 because this online portal was a completely new and we made mistake, we tried to generate new ARN and cancel the existing NIL amount ARN but GST common portal does not allow to change or cancel or generate new ARN. For this we have filed complaint on grievance cell and help desk also and inform to O/o the Dy. Commissioner of CGST Dn G and O/o the Principal Commissioner but unable to change or generate new ARN. 4.4 that we have filed manual application for refund claim to O/o....

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.... the adjudicating authority with instruction of process the refund claim. 5. Personal hearing in the matter was held on 9-1-2020 Shri Sampat Singh. Proprietor M/s. S.S. Stone, S-2, IInd Floor, Bharat Apartment. Gandhi Path, 176, Vidhyut Nagar-C, Vaishali Nagar, Jaipur (Raj.) appeared for personal hearing. He explained the case in detail and also submitted the written submission dated 9-1-2020 and requested to decide the case at the earliest and instruct the adjudicating authority for process of refund claim as they have now Debited the amount vide FORM DRC-03, dated 20-11-2019 which is also available on records. 6. I have carefully gone through the case records, appeal memos and oral submissions of the appellant made during ....