2018 (12) TMI 1839

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., all dated 24-1-2018, the details of which are as follows : Sr. No. Appeal No. Order No. and Date of Form GST RFD-06 Period of dispute Amount under dispute Central State 1 V2/41/GNR/ 2018-19 13/Meh/Final/Ref/2017-18, dated 24-3-2018 September, 2017 2123228 2123228 2 V2/42/GNR/ 2018-19 12/Meh/Final/Ref/2017-18, dated 24-3-2018 August, 2017 2481051 2981051 3 V2/43/GNR/ 2018-19 14/Meh/Final/Ref/2017-18, dated 24-3-2018 October, 2017 1101852 1101852 2. Briefly, the facts are that the appellant filed three refund claim for refund of ITC on export of goods and services without payment of integrated tax on 1-12-2017. On 5-2-2018, the adjudicating authority communicated the deficiency vide Form GST RED-03 pointing ou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., they were not able to obtain the printout due to problems in portal; that they had submitted a manual copy; * that it was brought to their notice on 14-4-2018, that the portal was functioning; that they obtained the online printout of the RFD-01A, a copy of which is enclosed. 4. Personal hearing in the matter was held on 25-10-2018 wherein Shri A.R. Patel, Advocate appeared on behalf of the appellant and reiterated the grounds of appeal and reiterated that the printout was not being generated owing to problems with the system/GST portal. 5. I have gone through the facts of the case, the grounds of appeal and the oral averments raised during the course of personal hearing. I find that the primary question for determination is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. The common portal shall generate a proof of debit (ARN - Acknowledgement Receipt Number) which would be mentioned in the FORM GST RFD-01A submitted manually, along with the printout of FORM GST RFD-01A to the jurisdictional proper officer, and with all necessary documentary evidences as applicable (as per details in statement 3 or 5 of Annexure to FORM GST RFD-01), within the time stipulated for filing of such refund under the CGST Act. The appellant has explained the reason for not submitting the same. His correspondence [e-mails] with GSTN and the comm, admin of CGST Gandhinagar Commissionerate enclosed with the appeal papers, clearly shows that....