2019 (8) TMI 1648

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....d to as the 'impugned order') passed by the Assistant Commissioner, Central Goods & Service Tax Division-I, Chandigarh (here-in-after referred to as the 'adjudicating authority'). I take up the appeal for decision. 2. Briefly stated, that the appellant is a UIN entity registered with the department vide UIN No. 0417CAN00001UNN. The appellant had filed a refund claim of Rs. 18,05,340/- i.e. Rs. 9,02,670/- (CGST) & Rs. 9,02,670/- (SGST/UTGST) under Section 54 of the CGST Act, 2017 (hereinafter referred to as the 'Act') read with Section 55 of the Act with the jurisdictional CGST office for the quarter July, 2017 to September, 2017. During scrutiny of the refund claim, it was observed that the appellant had provided input/input service....

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....ected without going into the merits of the case. 3.5 That in view of the above clarification and on the basis of purchase invoices submitted by the appellant, refund of IGST paid on input/input service may be sanctioned to them. 4. Personal Hearing in the case was held on 21-8-2019. Shri Nitin Bhasin, Advocate appeared on behalf of the appellant and reiterated the submissions made in their appeal. He again submitted that due to technical reason he cannot enter the amount of IGST of Rs. 1,23,770/- on the portal and this amount automatically entered in CGST/UTGST, for which he showed the screen shot. He further submitted that in statement of invoices, he has claimed it as IGST only. He further relied upon the Board's Circular ....

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....tember, 2017. The adjudicating authority vide the impugned order had sanctioned the refund of CGST & SGST/UTGST to the appellant i.e. Rs. 8,40,785/- (CGST) &  Rs. 8,40,785/-(SGST/UTGST). However, refund of IGST paid on input/input service was rejected on the ground that appellant had not claimed the same in their refund. 5.3 The appellant on the other hand contended that they had claimed refund of Rs. 1,15,167/- of IGST paid on input/input service in the 'statement of invoices' submitted by them in terms of the Board's Circulars No. 36/10/2018-GST, dated 13-3-2018, No. 43/17/2018-GST, dated 13-4-2018 and No. 63/37/2018-GST, dated 14-9-2018. However, due to technical error, they were not able to enter the amount of tax under the....