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The refund claim has been appropriately computed and sanctioned by the adjudicating authority in accordance with the provisions of law and I uphold the same.

Refund— In the instant case, appellant had manually filed four applications for refund claims for claiming refund of unutilized input tax credit accumulated on account of inverted duty structure and debited in its electronic credit ledger equivalently. The main issue to be decided in the case is whether the Computation of refund in terms of Rule 89(5) of the Rules has to be done separately for each Head viz IGST, CGST and SGST or as a consolidated ITC and whether the amount claimed as refund under one head can be debited from another Head in light of the Circular No. 59/33/2018-GST, dated 4-9-2018. Held that— I find that the benefit of the Circular No. 59/33/2018-GST, dated 4-9-2018 cannot be extended to the present appeals inasmuch as the procedure prescribed in the circular is applicable only to the refund applications filed after the issuance of the said circular. Furthermore, the adjudicating authority has correctly calculated the tax amount Head-wise since the payment of the respective sanctioned final amount has to be made by the respective Central and State Tax authorities independently in pursuance to the procedure laid down in Circular No. 24/24/2017-GST, dated 21-12-2017. The refund claim has been appropriately computed and sanctioned by the adjudicating authority in accordance with the provisions of law and I uphold the same. all the four appeals filed by the Appellant are rejected and the impugned sanctioned orders are upheld.
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