Page 89 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] IN RE : GRAVITA INDIA LTD. 535
Rs. 137583/- & SGST of Rs. 137583) and the same is being deducted from the eli-
gible refund amount. The appellant has contested that Rule 93 as well as Circular
17/17/2017 very clearly say that whenever any refund is rejected by the proper
officer then he has to make necessary arrangement by filling Form PMT-03 and
RFD-01B to grant the re-credit of rejected amount to them. These are mandatory
provisions and not optional one to be exercisable at the option of the proper of-
ficer. The adjudicating authority can follow the other recourse available in the
law to disallow the Input tax credit but not at the time of granting or rejecting the
refund.
8. Appeal No. APPL/JPR/CGST/JP/12/VIII/18
The appellant has filed the instant appeal and shown the amount under
dispute as Rs. 4,52,125/- (Central Tax) Rs. 4,52,125/- (State Tax) totaling
Rs 9,04,250/-. The adjudicating authority vide the impugned order has held that
the claimant has been sanctioned excess refund claim to the extent of
Rs. 3,77,758/- (Rs. 1,88,879/- CGST and Rs. 1,88,879/- SGST) which is not admis-
sible and the same is being deducted from the eligible amount. The adjudicating
authority has also held that amounting to Rs. 2,63,246/-/ (CGST) and
Rs. 2,63,246/- (SGST) found inadmissible as the claimant has not provided the
relevant ITC documents on which ITC has been availed/claimed and ordered for
recovery of Rs. 1,45,786/- along with interest excess sanctioned provisionally.
The appellant has contested that Rule 93 as well as Circular 17/17/2017 very
clearly say that whenever any refund is rejected by the proper officer then he has
to make necessary arrangement by filling Form PMT-03 and RFD-01B to grant
the re-credit of rejected amount to them. These are mandatory provisions and not
optional one to be exercisable at the option of the proper officer. The adjudicating
authority can follow the other recourse available in the law to disallow the Input
Tax Credit but not at the time of granting or rejecting the refund. The appellant
has also contested that the amount cannot be recovered when the re-credit was
eligible and also preyed that if recovery of Rs. 1,45,786/- is allowed, then re-
credit of complete ITC rejected i.e. Rs. 9,04,250/- should be allowed.
9. Appeal No. APPL/JPR/CGST/JP/13/VIII/18
The appellant has filed the instant appeal and shown the amount under
dispute as Rs. 40,039/- (Central Tax) Rs. 40,039/- (State Tax) totaling Rs. 80,078/-
. The adjudicating authority vide the impugned order has held that amounting to
Rs. 40,039/- (CGST) and Rs. 40,039/- (SGST) found inadmissible as the claimant
has not provided the relevant ITC documents on which ITC has been
availed/claimed and ordered for recovery of Rs. 8,138/- along with interest ex-
cess sanctioned provisionally. The appellant has contested that Rule 93 as well as
Circular 17/17/2017 very clearly say that whenever any refund is rejected by the
proper officer then he has to make necessary arrangement by filling Form PMT-
03 and RFD-01B to grant the re-credit of rejected amount to them. These are
mandatory provisions and not optional one to be exercisable at the option of the
proper officer. The adjudicating authority can follow the other recourse available
in the law to disallow the Input Tax Credit but not at the time of granting or re-
jecting the refund. The appellant has also contested that the amount cannot be
recovered when the re-credit was eligible and also preyed that if - recovery of
Rs. 8,138/- is allowed, then re-credit of complete ITC rejected Rs. 80,078/- should
be allowed.

GST LAW TIMES  28th May 2020  89