TaxTMI 
TaxTMI 
2021 (12) TMI 29
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....ginal No.ZX0810200098788 dated 08.10.2020 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, Central Goods and Service Tax Division-B, Jaipur (hereinafter also referred to as "the adjudicating authority"). S. No Appeal No Order in Original No & date (Impugned order) Period of dispute Order rejecting refund (Amount) 1 2 3 4 5 1 APPL/JPR/CG ST/JP/22/II/ 2021 ZX0810200098 788 dated 08.10.2020 Appellant has filed the refund claim for the period July-2017 to March- 2018 (Financial Year 2017-2018) in the category of Any Other (Specify) . Rs. 3,43,282/- 2. Brief Facts of the case:- 2.1 M/s Aries Agro Limited, A-12, Second Floor, Mal Roa....
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....Appellant has chosen to file a Refund claim for the amount paid by mistake. 4. Since the amount collected by the Government is not at all payable by the appellant. This amount would resemble the amount collected without any authority of law. Hence the amount paid by appellant is not GST but in the nature of deposit with the Government. The Refund application in the present case was filed for excess duty paid by them and not for refund of Input Tax Credit and therefore Section 54 should not apply to their application. The mistake of appellant came to know during filling GST Audit by the Auditor and thereafter Appellant has filed refund application within time as per the limitation Act. The Asst. Commissioner of GST by a misconcep....
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.... SECTION 107. Appeals to Appellate Authority. - (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. In view of provision of section 107(4) of the CGST Act, 2017, I am in....
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....ation electronically in FORM GST RFD-01* through the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7 as the case may be : RULE 90 of CGST Rules, 2017- (3) of CGST Rules,2017- Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencie....
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....ax can not be termed as a nature of deposit. The appellant has cited various case laws in their defence with regard to this issue. However, I observed that the all case laws cited by the appellant is pertaining to pre-GST Act therefore, it can not be relied upon in the instant case. Further, I do not find any specific provision for refund of excess amount other than the Section 54 of CGST Act and Rules made there under. In view of this fact, it is obvious that the refund application filed in the instant matter would only be examined under the provisions of the said ACT/Rules . 9. On the submission of the appellant, a report was called for from the concerned jurisdictional Asstt. Commissioner, CGST, Division-B Jaipur. In response to....