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According to legal provisions I am of the view that it would be ap­propriate to remand back the case to the adjudicating authority to examine the eligibility of ITC in detail and consequently the refund claim of the appellant up to the extent of remaining amount of refund which were not sanctioned. Further, to follow the principle of natural justice by being heard to him and pass the speaking order Accordingly.

Section 54 of the CGST Act — Refund — The appellant filed refund application amounting to Rs. 3,27,047/- for the month of April, 2019 under Section 54(3) of Act on account of ITC accumulated due to Invented Tax Structure. He was issued SCN dated 7-4-2020 in Form RFD-08 stating that out of the refund claim of Rs. 9,54,051/-, a sum of Rs. 3,27,047/-, does not appear admissible. Accordingly, impugned order was passed. Being aggrieved with the impugned order, the appellant has filed appeal on the grounds that the appellant had purchased mustard seeds and the goods were delivered at the factory of the appellant. The authority observed that that appellant has stated in appeal memo that due to the lockdown period he was under financial crisis accordingly he submit¬ted their written intimation in Form of GST RFD-09 and RFD-06 was issued without providing him any personal hearing and out of total amount of refund Rs. 9,54,051/- only Rs. 6,27,004/- was paid to him. Held that:- The Hon’ble authority remanded the case to the adjudicating authority for deciding the case afresh by following the principle of natural justice and for passing the speaking order in view of submission of appellant.
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