TaxTMI 
TaxTMI 
2022 (1) TMI 695
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....d 30-9-2020 Appellant has filed refund claim under Section 54(1) of the CGST Act, 2017 for the period June, 2018 in respect of input used in exported goods. Refund rejection Amounting to Rs. 1,38,893/- 2 APPL/JPR/ CGST/JP/126/ XI/2020/ ZY0809200449310, dated 30-9-2020 Appellant has filed refund claim under Section 54(1) of the CGST Act, 2017 for the period April, 2018 in respect of input used in exported goods. Refund rejection Amounting to Rs. 2,57,410/- 3 APPL/JPR/ CGST/JP/127/ XI/2020/ ZP0809200449409, dated 30-9-2020 Appellant has filed refund claim under Section 54(1) of the CGST Act, 2017 for the period May, 2018 in respect of input used in exported goods. Refund rejection Amounting to Rs. 1,75,768/- 4 APPL/JPR/ CGST/JP/128/ XI/2020/ ZY0809200449532, dated 30-9-2020 Appellant has filed refund claim under Section 54(1) of the CGST Act, 2017 for the period July, 2018 in respect of input used in exported goods. Refund rejection Amounting to Rs. 72,286/- 5 APPL/JPR/ CGST/JP/129/ XI/2020/ ZT0809200449476, dated 30-9-2020 Appellant has filed refund claim under Section 54(1) of the CGST Act, 2017 for the period August, 2018 in respect of input used in exported g....
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....s per Section 54(1) of CGST Act, 2017 read with Notification No. 35/2020-C.T., dated 3-4-2020 as amended Notification No. 55/2020-C.T., dated 27-6-2020 and accordingly by rejecting the refund application passed the impugned order." 3. Being aggrieved with the impugned orders all dated 30-9-2020, the appellant has filed the appeal on the following grounds which are summarized as under :- * That Learned Assessing Authority has erred in rejecting the refund application filed on 8th September, 2020 in continuance with the initial application dated 27th August, 2020 without providing the opportunity of being heard which is against the substantive Right of the assessee to rectify the error in initial application dated 27th August, 2020 which was illegal, untenable, unjustified and without any justification. * That applicant filed refund in category of Rule 89(4B) of CGST Rules, 2017 for claiming of refund of input used in exported goods by Sea and initial refund application RFD-01 was filed online filed under Section 54(1) read with Rule 89(4B) of CGST Rules, 2017 on 27th August, 2020 well within extended date 31-8-2020 from the last date 2 years from the relevant date completi....
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....hat since a refund application filed after correction of deficiency is treated as a fresh refund application, such a rectified refund application, submitted after correction of deficiencies, shall also have to be submitted within 2 years of the relevant date, as defined in the explanation after sub-section 14 of Section 54 of the CGST Act" The appellant has also cited various case laws in their defence : Amrit Paper Mills Ltd., 1991 (54) E.L.T. 293. Commissioner of C. Ex., Delhi v. Arya Exports and Industries - 2005 (192) E.L.T. 89 (Del.). Commissioner v. Ratan Melting & Wire Industries - 2008 (10) TMI 5-Supreme Court = 2008 (231) E.L.T. 22 (S.C.). 4. Personal hearing in the matter was held on 21-5-2021 through virtual mode. Shri Dilip Chand Agarwal, Authorized Representative, on behalf of the appellant has appeared. He reiterated the grounds of appeal made vide written submission dated 20-11-2020 as well as additional submission received through E-mail on 21-5-2020. During personal hearing he submitted that the appellant filed the instant refund application (Five refund applications for the period April, 2018 to August, 2018) in category of Rule 89[4(4B)] of CGST Rule....
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.... April to August, 2018. 8. The issue in the instant matter is to be decided is as under :- (1) Whether the refund claims of inputs used in exported goods filed by the appellant is time barred or not? Before going through the discussion of issue of time bar I would like to reproduce the relevant provision which is as under : 9. The relevant Statutory provision in the instant case is as under :- Section 54(1) of the Act provides - "CHAPTER XI REFUNDS As per Section 54 of the CGST Act, 2017. Refund of tax. - Refund of tax. - (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed : Provided that a registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in the return furnished under section 39 in such manner as may be prescribed. As per Section 54(14)(2) of the CGST Act, 2017. relevant date means - (2) "relevant dat....
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....zette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.5.R. 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for Export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such Export of goods, shall be granted.] As per rule 90(3) of CGST Rules, 2017 - xx        xx        xx xx        xx        xx (3) 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 deficiencies Further, as per Notification No. 55/2020-Central Tax, dated 27-6-2020 ....