The primary and only ground on which the refund claims stood rejected was that he was not in a position to provide a printout of GST RFD-01A. The appellant should not be punished for the problems/glitches in the portal/system.
Section 54 of the CGST Act, 2017— Refund – The appellant filed three refund claim for refund of ITC on export of goods and services without payment of integrated tax on 01.12.2017. The adjudicating authority issued deficiency memo vide Form GST RFD-03 stating that the appellant had not provided online printout of FORM GST RFD-01A along with the refund claim. The appellant informed that due to technical glitches, they were not able to generate the printout of GST RFD-01A. A SCN dated 26.02.2018 was issued and a rejection order in Form GST RFD-06 was issued, stating that despite being asked vide deficiency memo, the appellant failed to submit the same. The appellant submitted that they informed that due to glitches in the system, they were not able to obtain the printout due to problems in portal, and have submitted a manual copy. They obtained the online printout of the RFD-01A. The appellate authority observed that the ground of rejection stands corrected since the appellant has provided a printout of the GST RFD-01A generated by the system.
Held that:- The Hon’ble Authority set aside the three OIOs dated 24.3.2018. Further held that the order has been passed in a mechanical way and the refund denied to the appellant for no fault of his, thereby unnecessarily fastening the interest liability on the department.