Since, the appellant has not followed the prescribed procedure they are not entitled for refund.
Refund- In the instant case, the appellant is a 100% Export Oriented Unit are engaged in export of Jewellery has filed applications for refund in respect of ITC accumulated on account of export of goods & services without payment of integrated tax against, filing the Letter of Undertaking.
The refund claims were rejected by the adjudicating authority on the grounds that the appellant did not follow the procedure prescribed in the CBEC circular No. 24/24/2017-GST dated 21.12.2017.
Held that- the appellant was required to follow the procedure as prescribed under Circular No.14/14/2017-GST dated 06.11.2017 mandatorily. Since, the appellant has not followed the procedure under the said circular, they are not entitled for refund.
Since, the appellant has not followed the prescribed procedure they are not entitled for refund.
Refund- In the instant case, the appellant is a 100% Export Oriented Unit are engaged in export of Jewellery has filed applications for refund in respect of ITC accumulated on account of export of goods & services without payment of integrated tax against, filing the Letter of Undertaking.
The refund claims were rejected by the adjudicating authority on the grounds that the appellant did not follow the procedure prescribed in the CBEC circular No. 24/24/2017-GST dated 21.12.2017.
Held that- the appellant was required to follow the procedure as prescribed under Circular No.14/14/2017-GST dated 06.11.2017 mandatorily. Since, the appellant has not followed the procedure under the said circular, they are not entitled for refund.