Page 84 - GSTL_ 28th May 2020_Vol 36_Part 4

530 GST LAW TIMES [ Vol. 36

2020 (36) G.S.T.L. 530 (Commr. Appl. - GST - Raj.)
BEFORE THE COMMISSIONER OF GST (APPEALS), JAIPUR
Shri J.P. Meena, Additional Commissioner (Appeals)
IN RE : SUNIL ENTERPRISES
Order-in-Appeal Nos. 11 & 12 (JPM) CGST/JPR/2020, dated 13-1-2020 in
Application C. Nos. APPL/JPR/CGST/JP/31/X/18 & APPL/JPR/CGST/JP/30/X/18
Refund of unutilised ITC - Method of calculation of refund - Adjusted
total turnover - Turnover of Cess cannot be treated as adjusted total turnover -
Definition of adjusted total turnover not dealt in C.B.E. & C. Circular No.
1/1/2017-C.C., dated 26-7-2017 - Assessee’s request to change formula according
to said Circular not entertained - Rule 89(4) of Central Goods and Services Tax
Rules, 2017. [para 6]
Departmental instructions - C.B.I. & C. Circulars - Rules have overrid-
ing effect over Circular. [para 6]
Appeals rejected
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 1/1/2017-C.C., dated 26-7-2017. ............................................................ [Paras 3, 6]
[Order]. - These two appeals have been filed before the appellate author-
ity under Section 107 of the Central Goods and Services Tax Act, 2017 by M/s.
Sunil Enterprises, B-40, Anupama Mension-II, M.I. Road, Jaipur (Hereinafter also
referred to as “the appellant”) against the Orders-in-Original (Hereinafter called
as the “impugned orders”) passed by the Assistant Commissioner, Central
Goods & Services Tax Division-H, Jaipur (Hereinafter called as the “adjudication
authority”) as mentioned below :-

S. Appeal Order in Original Order Order
No. No. No. & date sanctioning/ sanctioning/
(Impugned order) rejecting refund rejecting refund
1 2 3 4 5
1 CGST/JP/ 37/GST/REFUND/ Application for re- Refund Sanctioned
31/X/18 FINAL/2018-19, fund of unutilized Rs. 14,839/-
dated 17-7-2018 ITC for the month Refund rejected
of March, 2018 Rs. 2,70,380/-
Rs. 2,85,219/-
2 CGST/JP/ 46/GST/REFUND/ Application for re- Refund Sanctioned
30/X/18 FINAL/2018-19, fund of unutilized Rs. 14,82,799/-
dated 13-9-2018 ITC for the month Refund rejected
of April, 2018 Rs. 9,75,732/-
Rs. 24,58,531/-

2. Brief facts of the case :
2.1 The appellant having GSTIN No. 08AMXPS0057Q1ZZ have filed
applications for refund of unutilized ITC for CESS for the month of March, 2018
and April, 2018. On examination, it was found that the refund claims were liable

GST LAW TIMES  28th May 2020  84