2021 (8) TMI 386

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....issioner (Appeals) ORDER This appeal has been filed under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") by M/s. Desert Exports (Mr. Praveen Nigotia) 3953, Nigotiya House, M.S.B. Ka Rasta, Johari Bazar, Jaipur-302003 (hereinafter also referred to as "the appellant") against the Order No. ZZ0808200304019, dated 21-8-2020 (hereinafter referre....

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.... appellant stated that while disbursing the sanctioned amount of the claim only Rs. 4,73,792/- has been disbursed through RFD-05 on 22nd August, 2020 vide payment Order Number ZY0808200314831 resulting less receipt of payment of Rs. 1,21,132/-. 3. Being aggrieved with the impugned order and less receipt of payment of Rs. 1,21,132/-, the appellant has filed the appeal against the said order....

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....ime of personal hearing and accordingly I proceeded for deciding the appeal. 6. I find that the adjudicating authority/proper officer has sanctioned refund claim amounting to Rs. 5,94,924/- out of refund claim amounting to Rs. 6,02,713/- and rejected amounting to Rs. 7,789/- and accordingly pass the Order-in-Original vide reference No. ZZ0808200304019, dated 21-8-2020 in Form GST RFD-06 wh....

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....eir comments "that "RFD-06 was prepared manually and the same was uploaded on the GST Portal. However, during saving the calculation in RFD-06 on system, the correct calculation of eligible amount could not be saved due to some technical problem which resulted in issuance of payment order in Form RFD-05 of Rs. 4,73,792/-. Therefore, the claimant got short disbursement of Rs. 1,21,132/-. 8.&emsp....