Refund cannot be denied on account of Technical Glitches-Petitioner cannot be made helpless just because the computer system does not enable them to refund the IGST amount. Being an undisputed fact that IGST refund is payable to the petitioner, the petitioner is absolutely entitled to the IGST refund from the department.
Refund— Section 54 of CGST Act— In the instant case, appellant is a UIN entity registered with the department. All the entities who have been issued UINs and are notified under Section 55 of the CGST Act will be eligible for refund of inward supply of goods or services in terms of Notification No. 16/2017-Central Tax (Rate), dated 28th June, 2017 as amended.
The appellant had filed a refund claim under Section 54 of the Act read with Section 55 of the Act for the quarter July, 2017 to September, 2017.
The adjudicating authority vide the impugned order had sanctioned the refund of CGST & SGST/UTGST to the appellant. However, refund of IGST paid on input/input service was rejected on the ground that appellant had not claimed the same in their refund.
Held that— Appellant has correctly shown the amount of credit of Rs. 1,15,167/- under the head of IGST in the ‘Statement of Invoices’. It was only due to technical error that the said amount could not be entered under the head of IGST in Form GSTR-11.
in view of the fact that appellant has correctly mentioned Rs. 1,15,167/- under the head of IGST in the ‘Statement of Invoices’, I hold that IGST refund of Rs. 1,15,167/- paid by the appellant on inward supply of goods or services is admissible to them under Section 54 of the Act read with Section 55 of the Act.