TaxTMI 
TaxTMI 
2021 (7) TMI 703
X X X X Extracts X X X X
X X X X Extracts X X X X
....e appellant") against the Order-in-Original No.ZT0802200087980 Dated 10.02.2020 (hereinafter as "the impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-H, Jaipur (hereinafter called as "the adjudicating authority/proper officer"). S. No Appeal No Order in Original No &date(Impugned order) Period of dispute Order rejecting Refund 1 2 3 4 5 1. APPL/JPR/C GST/JP/138/XI/2020/ ZT0802200087980 Dated 10.02.2020 Appellant has filed refund claim under Section 54(1) of the CGST Act, 2017 for the period April- 2018 to March-2019 (F.Y. 2018-2019) in respect of refund of ITC on export of goods and service without payment of Tax. Refund rejection Amounting to Rs. 40,64,000/- 2. BRIEF FACTS OF THE C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ellant, however, without admitting the delay, submit that even if it is considered so, then limitation period for filing appeal would have ended on 10.05.2020. That in terms of the Hon'ble Supreme Court judgment dated 23.03.2020, wherein the Apex Court taking suo motu cognizance of the situation arising due to COVID-19 pandemic has extended the period of limitation prescribed under the law with effect from 15.03.2020 till further orders. Further, the Hon'ble court vide order dated 27.04.2021 has restored the order dated 23rd March 2020 thereby directing that the period(s) of limitations, as prescribed under any General or Special Laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pplicant humbly submits that notice dated 21.01.2020 for rejection of refund claim was issued on the ground that "wrong ITC claim". The applicant submit that they have filed refund application for Rs. 40,64,000/- which included the refund claim of ITC of IGST on capital goods amounting to Rs. 15,02,542/-. Copy of such ITC of IGST on capital goods is enclosed. (viii) That the applicant respectfully submits that they are withdrawing the refund claim of Rs. 15,02,542/- inadmissible ITC of IGST on capital goods. 4. Personal hearing in the case was held on 18.06.2021 through virtual mode. Shri Arvind Goyal, Authorized Representative, on behalf of the appellant has appeared. During personal hearing he reiterated the grounds of appeal and explai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of limitation prescribed under the law with effect from 15.03.2020 till further orders. Further, the Hon'ble Supreme court vide order dated 27.04.2021 has restored the order dated 23rd March 2020 thereby directing that the period(s) of limitations, as prescribed under any General or Special Laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders from 15.03.2020. However, in the above context, I find that the CBIC, New Delhi has issued Notification No.35/2020-Central Tax dated 3rd April 2020 and notified as under:- (i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or noti....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and letters "30th day of June, 2020", the words, figures and letters "31st day of August, 2020" shall be substituted. Looking to the Covid-19 pandemic situation, I am inclined to condon the delay. Accordingly, I am proceeded to decide the case. 6. I have gone through the case records and written submission as inscribed in the appeal memo, the oral iteration offered by the appellant in their appeal memo. Accordingly, I proceeded to decide the case envisioning the facts submitted by the appellant as well as put forth in the impugned order. 7. On going through the impugned Order in Original passed by the Adjudicating Authority, I find that the Adjudicating Authority has rejected the refund claim of the appellant mainly on the ground that "....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uested to re-credit of rejected amount. Accordingly, rejected refund amount re-credited in the ITC ledger of the claimant through PMT-03." 10. On going through the appellant submission as well as order passed by the adjudicating authority and later on, the comments called for from the concerned divisional authority in the instant refund claim it is observed that the appellant has submitted a letter dated 05.03.2020 which was acknowledged by the concerned divisional authority on 16.03.2020 in the instant matter of refund claim for the period April-2018 to March-2019 amounting to Rs. 40,64,000/- under which it has been clearly/explicitly stated by the appellant that they will not go for appeal against the refund rejection made by the adjudic....