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Since the appellant has not followed the procedure prescribed under Section 87 of CGST Act, 2017 read with Rule 41 of CGST Rules, they are not entitled for refund and rightly rejected by the adjudicating authority.

Refund- In the instant case, appellant is a 100% Export Oriented Unit are engaged in manufacture and export of metal casting and injection molded products and accessories has filed applications for refund claim in respect of unutilized ITC accumulated on account of export of goods & services without payment of integrated tax under Section 16 (3) (a) of the IGST Act. The refund claims were rejected by the adjudicating authority on the grounds that the appellant did not supply the information fall under Sub-rule (4A) or sub-rule (4B) of the CGST Rules, 2017 Held that-The appellant neither cancelled their GSTIN by filing FORM REG-16 with effect from the date of order for amalgamation nor transferred their unutilized credit in FORM GST ITC-02 to new GSTIN, thus failed to follow the procedure as prescribed under Section 87 of CGST Act, 2017 read with Rule 41 of CGST Rules, 2017. Since the appellant has not followed the procedure prescribed under the Act/Rules/Circular as mentioned supra, they are not entitled for refund and rightly rejected by the adjudicating authority.
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