Since the appellant has not taken the advantage of circular No. 7/7/2017 by rectifying their mistake in filing the relevant return, their appeal can not be allowed.
Refund— In the instant case, appellant has filed application for refund claim for the period of February-2018 under Section 54 of the Act on account of supplies made to SEZ unit/SEZ Developer with payment of tax.
The refund claim rejected by the adjudicating authority on the ground that the appellant submitted the copies of invoices issued in the month of July-2017 and August-2017 but the ARN generated shows that the refund is claimed for the month of February-2018.
The appellant 's contention is that due to typographic mistake it was inadvertently shown in column 3.1 (b) of GSTR-3B in the month of July-2017 instead of column 3.1 (a) Outward taxable supply (Zero rated) of GSTR-3B. Moreover, as per detail of Tax invoices number RIL/PPS-06 and PPS-07 shows Commissioner pertains to the month of June-2017 (pre GST regime) on which Service Tax was to be paid by the appellant.
Held that— the submission of the appellant that the figures related to SEZ supplies made during the period July-2017 and August-2017 declared correctly in their GSTR-1 filed for July and August-2017 is not found correct and acceptable at this stage. The appellant should have rectified the mistake committed while filing GSTR-3B. Since the appellant has not taken the advantage of aforesaid circular by rectifying their mistake in filing the relevant return, their appeal can not be allowed.