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The appellant was required to follow the procedure as prescribed under Circular No. 14/14/2017- GST, dated 6-11-2017 but they failed to do so. Since, the appellant has failed to follow the procedure and not complied the conditions as prescribed under the said circular, they are not eligible for refund.

Section 54 of the CGST Act — Refund — The appellant registered as Export Oriented Undertaking (EOU) and engaged in manufacturing and export of Jewellery, has filed refund claims of unutilized ITC on procurement of Goods and Services, which were used for export of goods/services without payment of Tax. The adjudicating authority rejected the refund claims on the ground that the appellant has failed to “give prior intimation in a prescribed proforma in “FORM -A”. Being aggrieved with the impugned orders, the appellant has filed these appeals on the grounds that learned AA has rejected the refund on solitary ground of non-complying with Circular No. 14/14/2017 dated 6-11-2017 and that too without assigning any cogent reason and without ascertaining the factual aspect that supplier of goods/service have not claimed refund of GST on such deemed export and thus order rejecting refund may please be declared as illegal and be deleted. The appellate authority observed that the appellant was required to follow the procedure as prescribed under Circular No. 14/14/2017- GST dated 6-11-2017 but they failed to do so. Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
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