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The appeal is dismissed as withdrawn.

Refund- Section 54 of CGST Act- In the instant case, appellant has filed refund application for the refund of accumulated ITC under the category of Inverted Duty Structure under clause (ii) of the proviso to Section 54(3) of the CGST Act,2017. the Adjudicating Authority has found that the appellant has claimed of ITC refund which is inclusive of Input services and Capital goods and the same is not admissible in view of provisions of sub section (3) of Section 54 of the CGST Act, 2017. Held that- the Authorized Representative of the appellant intimated that “the appellant has already submitted an application for withdrawal of appeal vide letter dated 19.02.2021 and copy of the same has also been enclosed for reference. In view of the appellant submission, I allow him to withdraw the appeal and accordingly appeal is dismissed as withdrawn.
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