Page 144 - GSTL_18th June 2020_Vol 37_Part 3

358 GST LAW TIMES [ Vol. 37
claim of IGST Rs. 10,10,890/-. CGST Rs. 6,74,725/- and SGST Rs. 6,74.725/- total
amounting to Rs. 23,60,340/- for the period December, 2017 to March, 2018.
Brief facts of the case :-
2.1 That the appellant is registered under GST having GSTIN :
08ARJPS8332F1ZG and engaged in business of export of Sandstone, Slatestone
and other Stone products had applied for refund vide Form RFD-01A under sub-
section (3) of Section 54 of the CGST Act, 2017 of accumulated ITC for the period
December, 2017 to March, 2018 on goods and services exported without payment
of tax.
3.1 The adjudicating authority vide impugned Order No. CGST/DIV-
G/71/2019-20, dated 2-9-2019 has rejected the refund claim of accumulated input
tax credit of Rs. 23,60,340/- on the ground that
(1) The appellant had generated ARN for NIL amount, as such no
amount had been debited from their Electronic Credit Ledger,
whereas the appellant was required to debit the amount of refund
being claimed as per Rule 89(3) of the CGST Rules, 2017, as without
debiting the amount of Rs. 23,60,340/- (as the same amount is not
reflected in the electronically generated ARN & RFD-01A) from
Electronic Credit Ledger the refund cannot be sanctioned.
4. Being aggrieved with the above impugned order, the appellant has
filed appeal on the following grounds which are summarized as under :-
4.1 that our genuine ITC claim of Rs. 23,60,340/- has been rejected be-
cause of error in GST common portal which was not our fault and we unable to
debit ITC ledger through Form GST DRC-03 because error in GST portal so rejec-
tion order must be cancelled and sanction our ITC claim of Rs. 23,60,340/-.
4.2 that we are the exporter and exported the goods and eligible to
claim ITC refund available- in our electronic credit ledger. we have filed online
application for refund claim in Form RFD-01A for the period December, 2017 to
March, 2018 four months vide ARN No. AB0803180180859, dated 1-12-2018 but
by mistake we have generated a NIL amount ARN and no amount was debited
from our electronic ledger account.
4.3 that by mistake we have filed a NIL ARN No. AB0803180180859,
dated 1-12-2018 because this online portal was a completely new and we made
mistake, we tried to generate new ARN and cancel the existing NIL amount ARN
but GST common portal does not allow to change or cancel or generate new
ARN. For this we have filed complaint on grievance cell and help desk also and
inform to O/o the Dy. Commissioner of CGST Dn G and O/o the Principal
Commissioner but unable to change or generate new ARN.
4.4 that we have filed manual application for refund claim to O/o the
Asstt. Commissioner. CGST Dn-G. After verification of all documents and per-
sonal hearing by the adjudicating authority a letter SCN No. V(CGST-
G)/48/Ref-SSC/2019-20/7247, dated 2-8-2019 issued regarding Debit of ITC
ledger by Rs. 23,60,340/- (IGST Rs. 10,10,890/-, CGST Rs. 6,74,725/- and SGST
Rs. 6,74,725/-) through Form GST DRC-03. We tried to Debit amount from ITC
ledger on GST common portal since we received letter but there was a problem
and error which not allowed us to debit the amount from ITC ledger. Screen
shots also submitted.
4.5 that we have filed the complaints on help desk vide ticket No.
201908196732382, 201908276814243 & 201909026862788 and also filed the com-
GST LAW TIMES  18th June 2020  144