Section 54 of the CGST Act — Refund — The appellant filed refund claim on account of ITC accumulated due to inverted tax structure. The Adjudicating Authority rejected the refund claim of the appellant vide impugned order with a remark that "Neither any reply received nor anyone attended PH. As per available record it is found that claim is filed after the time limit prescribed under section 54 of the Act. The authority observed that the adjudicating authority has rightly decided the matter based on records which were available with him. The appellant has not submitted sufficient documents to prove that the claim was filed within time limit prescribed. 

Held that:- The Hon’ble authority rejected the appeal.