Section 54 of the CGST Act — Refund — The appellant filed a refund claim of Rs. 31,19,915/- i.e. [Rs.5,15,479/- (IGST), Rs. 13,02,076/- (CGST), Rs. 13,02,076/- (SGST/UTGST) & Rs. 284/- (Cess)] under Section 54 of the Act. The sanctioning authority vide the impugned order sanctioned the refund claim of Rs. 21,84,813/- and rejected the remaining amount of refund of Rs. 9,35,102/-. Being aggrieved, the appellant filed the instant appeal against the impugned order. The authority agreed with the petitioner contention in the light of Board's Circulars No. 36/10/2018-GST dated 13-3-2018, No. 43/17/2018-GST dated 13-4-2018 and No. 63/37/2018-GST dated 14-9-2018 and corrigendum dated 6-9-2019 and allowed the benefit of refund to the extent of Rs. 8,41,065/-. Regarding claim of excess amount of refund amounting to Rs. 767/-, the authority observed that the appellant had filed excess claim of IGST amounting to Rs. 759/- and Rs. 8/-respectively, which is not admissible to the appellant. As regards amount of Rs. 27,692/- (IGST) claimed against performa invoice instead of original invoice, hence refund is not admissible to them.

Held that:- The Hon’ble authority accordingly disposed the appeal.