Question

As per tele talk with your representative regarding to Recredit of Rs 2.04 Cr
We had claim refund fro SEZ unit, and same rejected by Department, and they will recredit the amount to our Electronics Credit Ledger. Now we had yet not recvd re-credit amount to our ele.credit ledger, please see the below convertion had with department.
We had already filed grievance but same has closed by help desk but our problem yet not resolved
1st Ticket no 201901024732912 You had closed the complaint by saying your application is with Centre JRO and follow up with them.
2nd Ticket no 201901044759614 You had closed the complaint by saying your application is with state JRO and follow up with them.
We discuss the matter with our centre JRO and they said we had already recredited the balance to your account but if did not get to your credit ledger you have to talk with Help line.
Also we had discuss the matter with state JRO but they said your number not entering in Our Jurisdiction, So contact your Centre jurisdiction.
Now, Not receipt of Re-credit amount till date, Now guide us where to approaches, both the department are giving excuses, claiming and blaming each other.
Also we request you to this matter is pending since 3 to 4 month we yet not get any solution from concern person as well as from Online help desk portal
Now due to this non Recredit amount of Rs 2.04Cr our GST return going let and penalty for the same is getting high
we request you to please go through the attachment and please resolve our matter as early as possible ARN NO AA241117972548W Rs 8518169 AND AB241217309691B Rs 11434967 Also i have attached Order copy which total page 8 For your reference purpose. & PMO-03 for re-credit order.
 

Answer

First of all please check whether the refund is rejected or it is stuck up because of technical glitches.

If the refund is rejected then follow suggestion 1 i.e

As per Rule 92(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:

Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.

Further as per rule 93, where any claim as refund is rejected then the same shall be re-credited to the electronic credit ledger only when order is made in FORM GST PMT-03.

Thus, you are required to demand from central Jurisdictional officer an order in FORM GST RFD-06 with FORM GST PMT-03 for rejection and re-credit in electronic credit ledger.

If refund is not rejected then follow suggestion 2 i.e

Write a reminder on regular basis on every 3rd or 4th day to the State and Central Authorities. Send a copy of the same to Nodal Officers appointed by Central and State Officers.

Please note that Nodal officers are playing good role in these cases. You should personally visit the office of Nodal Officers or Commissioner and put your case before them and request them either to issue the rejection order or grant the refund. (Reply dt.22/01/2019)