Section 54 of the CGST Act — Refund — The appellant filed refund claim, on account accumulated ITC on account of export of goods/services without payment of tax. The adjudicating authority decided the refund claim amounting to Rs. 2,97,90,333/- out of which sanctioned the refund amounting to Rs. 2,25,58,375/- and rejected the refund amounting of Rs. 72,31,958/- on account of invoices pertaining to earlier period under sub-section (9) of Section 54 of the Act. The authority observed that circulars, clarification and guidelines for electronic submission and processing of refund claims have been prescribe Only and observe that clarification issued under Circulars holds good and the same are entirely binding on lower authority. Therefore, there is no reason to interfere in the impugned order.

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