2023 (7) TMI 532

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....partment to sanction the refund claims filed by the Petitioner under. Refund Application dated 20.02.2023 (Reference no. AAA070223060035R) for the amount of Rs. 7,45,296/- for the period January, 2021 to March, 2021 and Refund Application dated 20.02.2023 (Reference No. AA070223060088G) for the amount of Rs. 9,74,094/- for the period April, 21 to Sept, 21, along with the applicable interest as per the provisions of the Central Goods and Service Tax Act, 2017 and rules made thereunder; (ii) Issue writ of mandamus, directing the Respondent Department to allow Form GST PMT-03 with respect to the amount of Rs. 31,640/- for the period January, 2021 to March, 2021 and Rs. 22,482/- for the period April, 2021 to September, 2021 (i....

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.... dated 17.06.2022 as well as the petitioner's claim for the refund of ITC. 10. The appeals were disposed of by Orders-in-Appeal dated 31.01.2023. The appellate authority partly allowed the petitioner's claim for refund to the extent of Rs.7,45,296/- instead of Rs.7,76,936/- as claimed by the petitioner for the period, January, 2021 to March, 2021 and further allowed the petitioner's claim to the extent of Rs.9,74,094/- instead of Rs.9,96,576/- as claimed by the petitioner, for the period, April, 2021 to September, 2021. 11. Notwithstanding that the petitioner had succeeded before the appellate authority, the respondent failed and neglected to process its claim for refund. 12. The petitioner had, once again, filed the claim for refu....

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....d in appeal or in any other forum, is required to file a fresh application in form GST RFD-01. 17. He further submits that the said form is, once again, required to be accompanied by all relevant documents including undertaking and declaration. 18. We are unable to accept that it is open for the respondent to raise any deficiency memo after a tax payer has succeeded in appellate proceedings. Undisputedly, the petitioner had filed its application in the requisite form (GST RFD-01) along with the necessary declarations and undertaking. 19. The respondent had examined the said refund and had denied the same on certain grounds, which were subject matter of appellate proceedings. After the petitioner had succeeded in its appellate proce....