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The proper officer has precisely rejected the refund claim that the taxpayer has wrongly filed the refund claim in the category of appeals as there was no amount deposited by the taxpayer while filing the appeal against the order of demand of tax and penalty.

Section 54 of the CGST Act — Refund — The appellant sent certain goods to Haridwar from Daman on "bill from Dispatch from" on 11-9-2019 for which E-Way Bill was duly generated. However instead of entering PIN of dispatch from place, PIN of office at Bhiwadi Rajasthan was entered. The said truck was intercepted at Uttarakhand by State Tax Officer, Mobile Squad on 16-9-2019. Till that date E-Way Bill was expired since wrong PIN was entered. The appellant deposited tax and penalty on 16-9-2019 and his goods along with vehicle were released. The appellant appealed against this order and the authority at Haridwar passed order dated 13-2-2020 in favour of the appellant considering act of entering wrong PIN as a human error. Thereafter, the appellant filed the refund claim on 4-6-2020. The Proper Officer issued SCN dated 8-7-2020 stating the reason that "there was no debit made by the appellant from Cash/Credit Ledger such an amount of tax and penalty till date the date of issuing appeal order by the appellate authority". The appellant submitted the reply and the adjudicating authority passed the impugned Order rejecting the refund. Being aggrieved with the impugned order, the appellant has filed appeal on 11-9-2020. The authority observed that the appellant deposited amount to the Electronic Cash Ledger on 16-9-2019 but had not discharged his liability towards tax and penalty payable under the Act by debiting the electronic cash ledger, as such, the same amount was available in his Electronic Cash Ledger. Held that:- The Hon’ble authority rejected the appeal filed by the appellant and upheld Order.
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