2024 (1) TMI 1205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....leader, for the respondents. 2. The petitioner has filed the present writ petition seeking to quash Ext.P5 order dated 10.1.2023 issued by the 2nd respondent, whereby the petitioner's application in Form RFD-01A dated 17.1.2018 was rejected on the ground that the refund amount claimed by the petitioner by way of CGST and IGST was inadmissible as the petitioner had availed higher rate of duty draw back during the month of August, 2017. However, the SGST portion was allowed vide order dated 11.5.2020 and the said SGST portion was sanctioned for disbursement. It was also said that, according to Rule 93(1) of the Central Goods and Services Tax Rules, 2017 ('CGST Rules', for short) the rejected amount of refund of IGST and CGST po....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....refund for the month of August 2017 was for an amount of Rs. 78,30,281.00 (IGST - Rs. 1,26,189, CGST Rs. 38,52,046 and SGST - Rs. 38,52,046). On verification of application with reference to Section 54, the amount eligible for refund was found to be only SGST portion of Rs. 38,52,046. The IGST and CGST portion were found to be inadmissible and hence rejected. On 11.02.2020 an amount of Rs. 3,02,085.00 being the eligible SGST was released vide order in form GST RFD 06 dated 11.02.2020." 4. Section 56 of the CGST Act, which makes provision for interest on delayed refunds, reads as under: 56. Interest on delayed refunds.- If any tax ordered to be refunded under sub-section (5) of section 54 to any applicant is not refunded....