Page 100 - GSTL_23rd July 2020_Vol 38_Part 4

466 GST LAW TIMES [ Vol. 38
plication dated 24-3-2018, vide Form GST RFD-02, issued a rejection order on the
same date in Form GST RFD-06, stating that despite being asked vide deficiency
memo dated 15-1-2018, 5-2-2018 and show cause notice dated 26-2-2018 to submit
Form GST RFD-01A, the appellant in violation of Rule 89(1) and 97A of CGST
Rules, 2017, failed to submit the same and therefore his refund application stood
rejected. Consequently, vide Form GST PMT-03, dated 24-3-2018, the adjudicat-
ing authority ordered re-credit of the amount to credit ledger, on rejection of the
refund claims.
3. Feeling aggrieved, by the rejection of the refund claims, the appellant
has filed this appeal, raising the following averments :
• that the order rejecting the refund is bad in law;
• that the adjudicating authority had raised the deficiency that online
printout of the Form GST RFD-01A was not submitted with the re-
fund claim and that they had vide their reply informed that due to
glitches in the system, they were not able to obtain the printout due
to problems in portal; that they had submitted a manual copy;
• that it was brought to their notice on 14-4-2018, that the portal was
functioning; that they obtained the online printout of the RFD-01A,
a copy of which is enclosed.
4. Personal hearing in the matter was held on 25-10-2018 wherein Shri
A.R. Patel, Advocate appeared on behalf of the appellant and reiterated the
grounds of appeal and reiterated that the printout was not being generated ow-
ing to problems with the system/GST portal.
5. I have gone through the facts of the case, the grounds of appeal and
the oral averments raised during the course of personal hearing. I find that the
primary question for determination is whether the adjudicating authority was
correct in rejecting the refund claim otherwise.
6. On going the impugned orders dated 24-3-2018, I find that in all the-
se cases the refund claims were rejected on account of the fact that the appellant
could not submit the GST RFD-01A, which was to be submitted along with the
refund claims as per the Circular No. 17/17/2017-GST, dated 15-11-2017. The
relevant portion of the said circular, states as follows :
2.3 The application for refund of integrated tax paid on zero-rated supply
of goods to a Special Economic Zone developer or a Special Economic Zone
unit or in case of zero-rated supply of services (that is, except the cases cov-
ered in paragraph 2.2 above and para 2.4 below) is required to be filed in
FORM GST RFD-01A (as notified in the CGST Rules vide notification No.
55/2017-Central Tax, dated 15-11-2017) by the supplier on the common por-
tal and a printout of the said form shall be submitted before the jurisdic-
tional proper officer along with all necessary documentary evidences as
applicable (as per the details in statement 2 or 4 of Annexure to FORM
GST RFD-01), within the time stipulated for filing of such refund under the
CGST Act.
2.4 The application for refund of unutilized input tax credit on inputs or
input services used in making such zero-rated supplies shall be filed in
FORM GST RFD-01A on the common portal and the amount claimed as
refund shall get debited in accordance with sub-rule (3) of rule 86 of the
CGST Rules from the amount in the electronic credit ledger to the extent of
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