2021 (1) TMI 419

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....) Dated 18.05.2020 (hereinafter as "the impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-G, Jaipur (hereinafter called as "the adjudicating authority"), 2.  BRIEF FACTS OF THE CASE: 2.1  The appellant having GSTIN No.08AACFA8203H1ZR is engaged in manufacture of Sprinkler Irrigation System including their parts/ components, has filed refund claim of IGST Rs. 21,00,000/-  under Section 54 of CGST Act, 2017 vide ARN Number AA080320023737G dated 18.03.2020. 2.2  The adjudicating authority has issued a show cause notice in Form GST-RFD-08 dated 07.04.2020 stating therein the reason that the refund claim has been filed by the appellant in Other category and only period March-....

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.... of disputed amount, and period of dispute arises from that day. Moreover the limitation of refund governed from the date of deposit of tax etc., not from the period of dispute. Hence the Observations of the learned Adjudicating Authority are wrong, deserves to be set aside. • that the learned Adjudicating Authority wrongly observed that the said amount as claimed in the refund was voluntary paid by the appellant. This is a proved fact that the said amount (as claimed in refund) paid by the appellant under the direction of the officers visited in the premises of the appellant, as on the same day the claimed amount has been deposited. Further the tariff rate of the parts/components of sprinkler system is a question of law, which....

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....080320000363U- Rs. 2100000/ • that the above said payment were made under the direction of the learned officers, as they explained that parts and components of the sprinkler system are not covered under GST tariff rate of 12 % but they are covered under GST tariff rate of 18 % • that in this regard, we wish to bring your kind attention to the provisions of law, which are as below:- (i) Earlier vide notification no. 1/2017 - Central Tax (Rate) the rate of sprinkler system was introduced 18 % (CGST and SGST) as was in schedule -III ( entry no. 325 of schedule III). (ii) Thereafter notification no. 6/2018-CentraI Tax (Rate), dated 25" January, 2018, issued and made amendment in notification no. 1/201....

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....nt of Revenue), dated 31.12.2018 and clarified as below • that the contents of the above circular are very much relevant and important. 4. Personal Hearing in the matter was fixed on 17.12.2020 at 1100 Hrs through video conference. Shri Arvind Sharma, Advocate, Representative of the appellant vide email dated 17.12.2020 has informed to this office that in lieu of personal appearance and in compliance of personal hearing their written submission in the case of M/s Arihant Plast, Jaipur may kindly accept and oblige. Accordingly, the case is being taken up for decision. 5.  I have carefully gone through the case records and written submission in the appeal memo as well as additional submission received through e-mail da....