Section 54 of the CGST Act, 2017 – Refund –-- The petitioner challenged the Order in Appeal dated 30.07.2021, rejecting the appeal filed by the Petitioner without considering the endorsement certificates filed by the Petitioner and consequently to direct Respondent to grant refund to the Petitioner. The Petitioner made supplies to SEZ Unit, which are to be treated as zero rated supplies and, as such, the Petitioner is entitled for refund of input taxes paid. The Appeals were rejected on the ground that the Petitioner has not submitted endorsement certificate within the time specified and also along with refund claim. The Counsel for the Petitioner submitted that no opportunity was given to explain the reasons given for rejecting the refund claim.  The court observed that the Petitioner has not filed the endorsement certificate along with the refund application is not in dispute. The request of the Petitioner to accept the endorsement certificate, dated 11.01.2021 of the specified officer is allowed.

Held that:- The Hon’ble High Court allowed the Writ Petitions setting aside the impugned Order, dated 30.07.2021, and remanded the matters back to the Appellate Authority to deal with the same afresh after accepting the application filed by the Petitioner for additional evidence, in accordance with law.