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)