GST refund re-application against NIL refund application with ref. to Circular No.110/29/2019 -GST

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suraj korade

Accounts Manager

39 Points Joined March 2014

Hi All professionals,

We have applied for GST refund against NIL refund applications, with reference to Circular No. 110/29/2019 - GST.

But issue is when we applied this, our refund application for subsequent period was already filed but refund order was not issued hence after discussing with inspector we applied and debited refund amount from DRC-03 but now Asst. Commissioner is rejecting the refund telling your refund application for subsequent period was already filed and you are not eligible but you can get this refund in appeal.
Please let us know can we go for appeal ?
Also if he rejects the refund reversal/ re-credit of refund amount which was deducted under DRC-03 is possible ?

Thanks in advance !

Replies (3)

ca praveen jain

partner

107 Points Joined November 2016

First thing it was already written in the circular that if u filled refund for any subsequent period than u r not allowed to take the benefits of that circular....
second thing as per that circular if proper officer is satisfied with ur claim than he will give u in writing to debite the respective amount by drc 03.....I think u r not get any instructions from the department in writing....so this is ur mistake

yes u can go for appeal....within 3 months from the date of order against which u want to file appeal...

suraj korade

Accounts Manager

39 Points Joined March 2014

Thanks for your response Praveen,
Yes, we do not have written communication regarding DRC-03 but it was discussed orally and after finalizing calculations of refund amount inspector asked us to file DRC-03 of refund amount.

Still after hearing case, Commissioner suggested us to go for appeal and suggested to refer below judgment

"SUBSTANTIVE BENEFIT CANNOT BE DENIED ON A PROCEDURAL OR TECHNICAL GROUND WHERE THE BENEFICIARY HAS SATISFIED THE SUBSTANTIVE CONDITIONS FOR THE BENEFIT"

Any idea, How much time it will take to get refund in appeal ?

ca praveen jain

partner

107 Points Joined November 2016

In normal cases maximum time allowed to appellate tribunal is one year from the date on which appeal files for hearing and decide the case....
Best of Luck