Section 54 of the CGST Act — Refund — The appellant filed refund claim on account of Supplies to SEZ unit/SEZ Developer with payment of tax. The adjudicating authority vide impugned orders rejected the refund claims on the basis of non-submission of required documents physically in support of claim and non-submission of original copy of declaration by SEZ unit/SEZ Developer mentioning that they have not availed any ITC on the same supplies. The authority observed that a deficiency memo was issued for refund application and the appellant has not submitted any documents in respect of deficiency. There is no force in the contentions of the appellant in respect of their claim.

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