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HONDA MOTERCYCLE AND SCOOTER INDIA PVT. LTD. vs. ASSISTANT COMMISSIONER, CGST DIVISION-D, BHIWADI-II
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

J.P. MEENA

Pet. Counsel

Puneet Bansal

Res. Counsel

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Petitioner / Applicant	HONDA MOTERCYCLE AND SCOOTER INDIA PVT. LTD.
Respondent	ASSISTANT COMMISSIONER, CGST DIVISION-D, BHIWADI-II
Court	FAA (First Appellate Authority)
State	Rajasthan
Date	Sep 15, 2020
Order No.	69(JPM)CGST/JPR/2020
Citation	2020(9) TAXREPLY 4192
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Related Tags :

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Section 54

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Section 107

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Rule 89

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Summarize this case by TaxGPT in

AA |

ORDER
This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Honda Motorcycle and Scooter India Private Limited, SPL-02(D), 2(E), 2(F) & 2(G) Tapukara Industrial Area, District-Alwar, Khushkhera, Rajasthan-301707 (hereinafter also referred to as "the appellant") against the Order-in-Original No. RFD-06/BHD-C/029/2018-19/GST(Refund) dated 21.08.2019 (hereinafter referred to as "the impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-D, Bhiwadi-II (hereinafter called to as "the adjudicating authority"). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN No.08AAACH7467DIZK engaged in manufacture of two wheelers falling under HSN No.87112029 have filed refund claim of ₹ 78,54,790/- on 27.02.2019 under Section 54(1) of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017 on the grounds that "The applicable rate of ....