Page 143 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : SAMPAT SINGH 357
“Provided further that no refund shall be allowed of any amount of
CENVAT credit where the balance of the said amount as on the appointed day has
been carried forward under this Act.”
Above proviso puts restriction that no refund shall be allowed of any amount of
Cenvat credit which has been carried forward under the GST Law. Therefore, it
is observed that if the appellant had filed TRAN-1 and claimed the credit, in that
case, it would had resulted in claiming of double benefit by the appellant. There-
fore non-filling of TRAN-1 cannot be the reason to reject the refund claim if the
claim was otherwise lawful.
9. In view of the above observations, the grounds of denial of the re-
fund claim is rejected and the matter is remitted back to the adjudicating authori-
ty to scrutinize the claim in accordance with the provisions of Central Excise law
read with Cenvat Credit Rules, 2004 i.e. Rule 5 and Notification No. 27/2012-C.E.
(N.T.), dated 18-6-2012 and to order a fresh on eligibility of the refund to the ap-
pellant ensuring principle of natural justice.
10. The appeal filed by the appellant stands disposed of in above terms.

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2020 (37) G.S.T.L. 357 (Commr. Appl. - GST - Raj.)
BEFORE THE COMMISSIONER OF GST (APPEALS), JAIPUR
Shri J.P. Meena, Additional Commissioner (Appeals)
IN RE : SAMPAT SINGH

Order-in-Appeal No. 31(JPM)CGST/JPR/2020, dated 12-2-2020
in Application No. CGST/APPL/JP/38/IX/19
Refund of unutilised credit - Appellant unable to debit their ITC
Ledger through FORM GST DRC-03 because of error in system, GST common
portal not allowing to debit the amount from their available balance in ITC
ledger and for this they made several complaints at various appropriate plat-
forms - Appellant later filed FORM GST DRC-03 debited their electronic
ledger by required amount when GST common portal rectified - Matter re-
manded with the direction to the appellant to submit FORM GST DRC-03 and
other related documents before adjudicating authority in order to verify the
same and process the refund claim - Section 54 of Central Goods and Services
Tax Act, 2017 read with Rule 89(3) of Central Goods and Services Tax Rules,
2017. [paras 7, 8]
Matter remanded
[Order]. - This appeal has been filed under Section 107 of the CGST Act,
2017 (hereinafter also referred to as “the Act”) by Shri Sampat Singh Proprietor
M/s. S.S. Stone, S-2. IInd Floor, Bharat Apartment, Gandhi Path, 176, Vidhut Na-
gar-C, Vaishali Nagar, Jaipur (Raj.) against the Refund Sanction/Rejection Order
No. CGST/DIV-G/71/2019-20, dated 2-9-2019 (hereinafter referred to as “the-
impugned order”) filed under Section 54 of the CGST Act, 2017 passed by the
Deputy Commissioner, CGST Division-G, Jaipur (hereinafter referred to as “the
adjudicating authority”).
The adjudicating authority vide impugned order has rejected the refund
GST LAW TIMES  18th June 2020  143