GST
New grounds in the refund order not in RFD-08
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Facts
The refund order should be based on the grounds in the notice. CBIC guidance says an order should not reject a refund on grounds not raised in RFD-08. This can be challenged in appeal.
Provisions and law
- Rule 92(3), CGST Rules 2017Before rejecting a refund wholly or partly, a notice in RFD-08 is issued and the applicant replies in RFD-09 within 15 days
- Circular 125/44/2019-GSTRefund cannot be rejected on grounds not mentioned in the show cause notice
Analysis
Example: RFD-08 questioned only FIRC dates, but RFD-06 rejects on unrelated grounds about ITC eligibility of some purchases. Your appeal should point out that these grounds were never put to you, and also answer them on facts. Keep a copy of the RFD-08 and RFD-09 for the appeal.
Conclusion
- Compare grounds in RFD-08 and RFD-06
- List the new grounds
- Raise them as a natural justice point in appeal
- Answer the new grounds on facts too
A Savvy can do this for you
Reply to refund deficiency memo RFD-03 and notice RFD-08
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