2021 (4) TMI 660

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....OMMISSIONER (APPEALS) ORDER This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act') by M/s Durja Jewellers LLP, A-119, Shiv Shakti Nagar,Model Town, Jagatpur, Jaipur-302017 (hereinafter also referred to as the "appellant") against the Order-in-Original No.ZP0811200148901 Dated 11.11.2020 (hereinafter as the "impugned ....

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....s been accumulated in Electronic Credit Ledger. Accordingly, the appellant has filed refund application for the refund of Rs. 30,10,739/- for the period from April-2019 to March-2020 accumulated ITC under the category of Inverted Duty Structure under clause (ii) of the proviso to Section 54(3) of the CGST Act,2017. 3. On examination of refund claim, the Adjudicating Authority has found that the....

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....he adjudicating authority has issued a show cause notice in Form of GST RFD-08 dated 20.10.2020. 4. Further, the adjudicating authority has passed the impugned order in From GST RFD-06 reference No. ZP0811200148901 Dated 11.11.2020 and rejected the refund claim amounting to Rs. 19,62,436/-. 3. Being aggrieved with the impugned order, the appellant has filed the appeal against the said order ....

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....ts component. d. Restricting refund of ITC on input services and capital goods will violate the provisions of Article 14 of the Constitution of India which in no case appears to be the intent of the legislature. e. Restricting the refund of unutilized ITC would defeat the very object of GST as it would defeat the objective of reducing the cascading effect of taxes. Therefore, in view of t....