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The appellant could not produce any substantial document which could prove/substantiate their claim that he has complied With the conditions of both the Notifications i.e. 40/2017 dated 23.10.2017 and 41/2017 dated 23.10.2017, therefore the adjudicating authority has rightly rejected the refund claim of Input Tax Credit accumulated on account of Inverted Duty Tax Structure.

Refund— In the instant case, appellant filed application for refund claim in respect of Input Tax Credit for the month of November-2017 accumulated on account of Inverted Tax Structure. The adjudicating authority has alleged that the appellant has not complied with the conditions mentioned at serial no.(v) & (ix) of the Notification No.40/2017 dated 23, 10.2017 and 41/2017 dated 23.10.2017 and rejected the refund claim of Input Tax Credit accumulated on account of Inverted Duty Structure filed by the appellant under Section 54 of the CGST Act, 2017. Held that— the appellant could not produce any substantial document which could prove/substantiate their claim that he has complied With the conditions of both the Notifications i.e. 40/2017 dated 23.10.2017 and 41/2017 dated 23.10.2017. I find that the adjudicating authority has rightly rejected the claim and I do not find any reason to interfere at this stage.
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