Since, the appellant has requested to allow them to withdraw their appeals, the adjudicating authority dismissed the instant appeals as withdrawn.
Refund— Section 54 of CGST Act— In the instant case, appellant is engaged in manufacture and export of PVC Insulated Unarmoured Control Purpose Copper Cable and Copper Coated Aluminium Wire.
The appellant is availing input tax credit on the goods and services used in manufacture of finished goods and export thereof. The manufactured goods are exported without payment of IGST under Bond/Letter of Undertaking.
The accumulated credit, because of export without payment of tax is claimed as refund under section 54(3)(i) of the CGST Act, 2017. The appellant has been served deficiency memo alleging therein that the Value as per GSTR-1, GSTR-3B and RFD-01A is mismatched and advised them to apply fresh refund application after rectification of above deficiency.
the adjudicating authority has passed the impugned order on the ground that appellant has not submitted the reply within 30 days and re-credited the amount to the electronic credit ledger of the appellant under Rule 93 (1) of the CGST Rules, 2017.
Being aggrieved with the Orders the appellant has filed appeals against the said Orders for seeking relief on the various grounds.
Held that— since the issue has already been settled by the CBIC circular No.94/13/2009 dated 28.03.2019 which facilitates to file the refund of the same amount for the same period after debit the amount through our credit ledger by GST DRC 03 and after rectification of the deficiencies, appellant withdrawn the appeals.
Since, the appellant has requested to allow them to withdraw their appeals, the adjudicating authority dismissed the instant appeals as withdrawn.
Refund— Section 54 of CGST Act— In the instant case, appellant is engaged in manufacture and export of PVC Insulated Unarmoured Control Purpose Copper Cable and Copper Coated Aluminium Wire.
The appellant is availing input tax credit on the goods and services used in manufacture of finished goods and export thereof. The manufactured goods are exported without payment of IGST under Bond/Letter of Undertaking.
The accumulated credit, because of export without payment of tax is claimed as refund under section 54(3)(i) of the CGST Act, 2017. The appellant has been served deficiency memo alleging therein that the Value as per GSTR-1, GSTR-3B and RFD-01A is mismatched and advised them to apply fresh refund application after rectification of above deficiency.
the adjudicating authority has passed the impugned order on the ground that appellant has not submitted the reply within 30 days and re-credited the amount to the electronic credit ledger of the appellant under Rule 93 (1) of the CGST Rules, 2017.
Being aggrieved with the Orders the appellant has filed appeals against the said Orders for seeking relief on the various grounds.
Held that— since the issue has already been settled by the CBIC circular No.94/13/2009 dated 28.03.2019 which facilitates to file the refund of the same amount for the same period after debit the amount through our credit ledger by GST DRC 03 and after rectification of the deficiencies, appellant withdrawn the appeals.