Page 127 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : SHRI BALAJI INDUSTRIES PRODUCTS LTD. 373

2020 (36) G.S.T.L. 373 (Commr. Appl. - GST - Raj.)
BEFORE THE COMMISSIONER OF GST (APPEALS), JAIPUR
Shri J.P. Meena, Additional Commissioner (Appeals)
IN RE : SHRI BALAJI INDUSTRIES PRODUCTS LTD.
Order-in-Appeal Nos. 05-09 (JPM) CGST/JPR/2019, dated 24-12-2019
in Application C. Nos. APPL/JPR/CGST/JP/25, 24, 23, 22 & 26/IX/18
Refund on returned goods - Duty paid goods rejected and returned -
Central Excise duty paid on goods cleared before appointed day but goods re-
turned by the receiver after appointed day - Appellant failed to establish iden-
tity of goods to the satisfaction of the proper officer, rejected goods being men-
tioned in weight as the unit in the copy of Stock/RG-1 register, while in all the
documents, i.e., invoices, transport note, out gate pass, quantity of rejected
goods mentioned in Number - Further receiver of goods being registered with
GSTN, goods returned to be treated as ‘Deemed Supply’ in their hands in
terms of proviso to Section 142(1) of Central Goods and Services Tax Act, 2017
and receiver of goods required to charge GST on the Deemed Supply - Refund
not admissible. [paras 5, 6, 7]
Appeals rejected
[Order]. - The above Five (5) appeals have been filed before the appellate
authority under Section 107 of the Central Goods and Services Tax Act, 2017 by
M/s. Shri Balaji Industries Products Limited, 48, Industrial Area, Jhotwara, Jai-
pur (Hereinafter also referred to as “the appellant”) against the Orders-in-
Original (Hereinafter called as the “impugned orders”) passed by the Deputy
Commissioner, Central Goods & Services Tax Division-A, Jaipur (Hereinafter
called as the “adjudication authority”) as mentioned below :-

S. Appeal No. Order in Order sanctioning/rejecting refund
No. Original No. &
date (Impugned
order)
1 2 3 4
1 CGST/JP/25/ 78/Ref/2018, The refund of Rs. 1,57,140/- filed on
IX/18 dated 24-7-2018 13-4-2018 under Section 142(1) of the
CGST Act, 2017 for Central Excise duty
paid on goods cleared before appointed
day but the goods were returned after
appointed day, has been rejected.
2 CGST/JP/24/ 77/Ref/2018, The refund of Rs. 1,28,220/- filed on
IX/18 dated 24-7-2018 13-4-2018 under Section 142(1) of the
CGST Act, 2017 for Central Excise duty
paid on goods cleared before appointed
day but the goods were returned after
appointed day, has been rejected.

GST LAW TIMES  21st May 2020  127