The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while directing the GST refund to Service Provider ruled that Registration with department is not a prerequisite to claim GST refund.
The appellant, M/s Blue River Capital India Advisory Services LLP has assailed the rejection of refund claim. For the period from September, 2008 to March, 2009, appellant’s claims for refund of Rs. 16,43,339/- and claim for Rs. 8,21,432/- for the period from April, 2009 to September, 2009, which were rejected by the adjudicating authority and Commissioner (Appeals) are challenged in this Tribunal in appeal and its rejection claim for Rs. 7,39,219/- for the period from October, 2009 to March, 2010 and April 2010 to September, 2010 that was rejected on the ground that appellant did not avail registration with department for the period during which invoices were raised has been contested by both the parties.
The appellant with reference to the leading case mPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2012(27) STR 134 (Kar.)] along with others, tried to justify that registration with the department is not a prerequisite to claim refund.
The coram of Judicial Member, Dr. Suvendu Kumar Pati ruled that In the case of the applicant, as reveals from case record and admitted by both the parties, appellant got registered with retrospective effect from 11.08.2009 and the first refund application was filed on 30.08.2009 i.e. after the registration was completed. It is, therefore, immaterial to examine the date of invoices if raised before the registration date as there is no such stipulation or conditionality in Notification No. 5/2006-C.E. (NT) or to say Circular No. 120/01/2010-ST.
“The appellant is entitled to get the refunds accordingly and respondent-department is directed to pay the same along with applicable interest within a period of three months from communication of this order,” the CESTAT said.
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