QUESTION

Sir, We had filed 2 appeals against 2 refund rejection orders. Since the issue involved was common, the appellate authority (AA) has passed one single common order. As per para 3 of Circular no. 111/30/2019-GST dated 3.10.2019, a fresh refund claim is required to be filed under the category `Assessment/provisional assessment/appeal/any other order`. However, the prescribed proforma is not having any columns where details of the order as per para 4 of the above circular could be mentioned. Also, since there is one single common order, can we file one single fresh refund application, or do we need to file 2 fresh refund applications since there are two original refund claims? Further, the AA has remained silent on sanction of interest on the delayed refunds although we had specifically made submissions for the same in the appeal. In this situration, how to claim interest? The GST RFD-01 form does not provide for claiming interest. Finally and most importantly, whether filing of fresh refund claim against the favourable order from the AA is legally correct as the amount which is being claimed in the fresh refund claim has already been claimed in the original refund application? Kindly provide your valuable opinion. Thanks n best regards!

ANSWER

Facts of the case: 2 Appeals filed against 2 refund rejection orders. Appellate Authority has passed one single common order.  Can we file one single fresh refund application, or do we need to file 2 fresh refund applications since there are two original refund claims?

As per para 3 of Circular no. 111/30/2019-GST dated 3.10.2019, a fresh refund claim is required to be filed. Since the departmental officer will link up this order with the original refund claim filed by you so you should file two refund claims so that both  original files  may be taken into consideration without any confusion.

You can write a remark in the application for this that refund is filed under  the category `Assessment/provisional assessment/appeal/any other order` so that no confusion will arise regarding the amount of claim.

So far as interest on delayed refund is concerned, it cannot be calculated (calculation will be upto the date of payment which is not known to you) while filing refund application. You can mention in remark that refund is to be provided along with interest because the amount of interest can be ascertained only at the time of payment of refund.(Reply dt.02-06-2020)