TaxTMI 
TaxTMI 
TaxTMI 
2021 (1) TMI 1168
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....ction 54(3) of the CGST Act, 2017 with ARN Number AA08022000594949B, dated 5-2-2020. 2.2 On examination of refund claim filed by the appellant, the adjudicating authority observed the refund application is filed after expiry of two years from the relevant date and accordingly issued a show cause notice vide reference No. ZN0803200063847, dated 4-3-2020 in Form of RFD-08 stating therein that "it appears that refund application is liable to be rejected due to delay in refund application and in remark it was mentioned that October, 2017 to December, 2017 refund period is time barred and January, 2018 to March, 2018 there is no inverted tax structure as such after re-calculation of formula no refund is allowed and directed to the appellant to furnish a reply to show cause notice within fifteen days from the date of service of the notice and also directed to appear for personal hearing on 11-3-2020. Thereafter, the adjudicating authority has passed the impugned Order-in-Original No. ZT0803200162070, dated 11-3-2020 in Form of RFD-06 and rejected the refund claim amounting to Rs. 4,30,000/- with remarks that "The claimant is agreed with the SCN that he has no objection with respect....
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....e limit for filing of refund application has been prescribed in Section 54(1) which is before the expiry of two years from the relevant date. As per Section 54(1) refund of any tax, interest and any other amount paid can be filed before the expiry of two years of relevant date. Refund of input tax credit has been prescribed in Section 54(3) and as per that section, a registered person may claim refund of any unutilized input tax credit at the end of any tax period and no condition of two years or any time limit has been prescribed in that section which is specifically applicable on refund of unutilized ITC. On reading of Section 54(3) it can be concluded chat refund of unutilized ITC can be claimed for any tax period and without any time restriction. It is a well settled principal in law that specific section prevails over the general provision therefore when refund is being claimed in specific Section i.e. 54(3) then refund cannot be rejected on ground of expiry of time limit specified in ether Section i.e. 54(1). The amount of IGST was paid in cash on import of goods and the business has also been discontinued to closure of business Therefore, the duty paid in cash is lied wi....
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.... (14) of Section 54 of the CGST Act, 2017 is as under :- (14) Notwithstanding anything contained in this section, no refund under sub-section (5) or sub-section (6) shall be paid to an applicant, if the amount is less than one thousand rupees. Explanation. - For the purposes of this section, - (1) "refund" includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilised input tax credit as provided under sub-section (3). (2) "relevant date" means - (a) in the case of goods exported out of India where a refund of tax paid is available in respect o' goods themselves or, as the case may be, the inputs or input services used in such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier; or (iii) if the goods are expor....
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.... for sub-rule (5), the following sub-rule shall he substituted, with effect from the 1st July, 2017 namely :- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3."; 6. Now I take up the instant issue for decision. Firstly, on going through the Order-in-Original I find that adjudicating authority has rejected the refund claim of the appellant given remarks in the RFD-06 that the claimant is agreed with the show cause notice that he has no objection with respect to rejection of their refund claim. Therefore, I am of the view that rejection of refund claim of the appellant is correct and prop....