2020 (12) TMI 1039

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....fter as "the impugned orders") passed by the Assistant Commissioner, Central Goods & Service Tax Division-H, Jaipur (hereinafter called as the "adjudicating authority") as mentioned below. As common issue is involved in all these three appeals therefore, I take up the same for decision simultaneously: S. No 1   Appeal No 2 Order  in Original No & date(lmpugned order) 3 Period of dispute 4 Order  sanctioning  /rejecting refund 5 1 APPL/JPR/CGST/JP/15/II/2020/ No.233/GST /Refund/FI NAL/2018-2019 dated 07.11.2019 Appellant has filed refund claim under Section 54 of the CGST Act, 2017 of Rs. 407/- for the period October....

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....65 dated 14.10.2019 proposing for rejection of refund claim that : (1) The claimant has not submitted the final outcome of the referred SCN whether the issue has been finally decided in favour of the assessee or not. Further, the claimant has submitted that as per Section 17(4) of CGST Act, 2017 they have availed the Input Tax Credit of 50% of IGST paid under reverse charge. Since, they do not accept the liability to pay IGST under reverse charge. They have filed refund for balance 50% of IGST paid under RCM. However, the assessee has not fulfilled the conditions for non apply of 50% restrictions as the assessee has paid Tax under RCM and claimed ITC. 2.3  The adjudicating authority vide Orders in Original all dated 07.11.2....

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...., every month, an amount equal to Fifty per cent of the eligible input tax credit on Inputs, capital goods and input services in that month and the rest shall lapse; Provided that the option once exercised shall not be withdrawn during the remaining part of the financial year ; Provided further that the restriction of fifty per cent. shall not apply to the tax paid on supplies made by one registered person to another registered person having the same Permanent Account Number. 2.4 In view of the above provisions and relevant documents submitted by the appellant, it appeared that the appellant has availed second option and availed 50% ITC and remaining claimed as refund but as per above provisions, remaining shall lapse. Therefore, i....

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....019. Since the GST matters are handled centrally from Corporate Centre Mumbai, it was not possible to arrange for personal hearing at such short notice. Accordingly, the appellant requested to grant next hearing date on 31^st October 2019. However, the adjudicating authority has passed the ex-parte order without granting any opportunity of hearing and rejected the refund. • that proviso to Rule 92(3) of CGST Rules, 2017 provides that refund application shall not be rejected without opportunity of hearing. Relevant extract of rule is reproduced as under: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. • that it is clear from the above tha....

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.... the appellant, appeared for personal hearing through video conference and explained the case in detail and reiterated the submission already made in the grounds of appeal and requested to decide the case accordingly. 5.  I have carefully gone through the case records and submissions made in the appeal memorandum as well as oral submission at the time of personal hearing. I find that the adjudicating authority has rejected the refund claim on the ground that the appellant has not submitted the final outcome of the referred SCN whether the issue has been finally decided in favour of the assessee or not. That, on the services provided by the Foreign Bank, Tax is payable by recipient of service (i.e. SBI). The refund claims filed by th....

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....refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. 8.  I find that the adjudicating authority while rejecting ....