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SIGMA ELECTRIC MANUFACTURING CORPORATION PVT. LTD. vs. ASSISTANT COMMISSIONER, CGST DIVISION-A
(First Appellate Authority, Rajasthan)

Hon'ble Judges:

J.P. MEENA

Pet. Counsel

Shambhu Lal Gupta

Res. Counsel

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Petitioner / Applicant	SIGMA ELECTRIC MANUFACTURING CORPORATION PVT. LTD.
Respondent	ASSISTANT COMMISSIONER, CGST DIVISION-A
Court	FAA (First Appellate Authority)
State	Rajasthan
Date	Sep 17, 2020
Order No.	70 (JPM)/CGST/JPR/2000
Citation	2020(9) TAXREPLY 4193
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Section 54

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Section 107

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ORDER
This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Sigma Electric Manufacturing Corporation Private Ltd., A-134-136, Road No. 12, Vishwakarma Industrial Area, Jaipur-302013 (hereinafter also referred to as "the appellant") against the Order-in-original No. JPR/DIV-A/FINAL/511 dated 28.11.2019 (hereinafter called as "the impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-A, C.P. -21,22,23 Road No. 1D, VKI Area, Jaipur (hereinafter called as "the adjudicating authority"). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN No.08AAXCS4352FIZW is a 100% Export Oriented Unit engaged in export of goods has filed a refund claim of 3,64,85,814/- manually prepared in Form GST RFD-01A (as a revised application of refund claim) under Section 54 of the CGST Act, 2017 of unutilized ITC (Inputs & Input Services) available in their electron....