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UMBERTO CERAMICS INTERNATIONAL PVT. LTD.
(First Appellate Authority, Gujrat)

Hon'ble Judges:

UMA SHANKER
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

UMBERTO CERAMICS INTERNATIONAL PVT. LTD.
Respondent NA
Court

FAA (First Appellate Authority)

State

Gujrat

Date Apr 25, 2019
Order No.

AHM-EXCUS-003-APP-01-19-20

Citation

2019(4) TAXREPLY 4141
Original Order
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ORDER

M/s. Umberto Ceramics International Private Limited, Sadolia, Prantij (henceforth, “appellant”) has filed the present appeal against the Order-in-Original No. 11/Ref/CGST/AC/HMT/2018-19, dated 12-12-2018 (henceforth, “impugned order”) issued by the Assistant Commissioner, CGST, Division-Himatnagar, Gandhinagar (henceforth, -, “adjudicating authority”). 2. The facts of the case, in brief, are that the appellant, a manufacturer of tableware, kitchenware etc filed refund claim of ₹ 26,80,547/- on 28-6-2018 under Rule 5 of Cenvat Credit Rules, 2004 for the quarter of April to June, 2017 in respect of Cenvat credit availed on various inputs as majority of their final products were exported. Said claim was rejected under impugned order holding that the claimant had not filed mandatory declaration electronically in the Form GST TRAN-1 as stipulated under Rule 117 of Central Goods and Services Tax Rules, 2017. 3. Being aggrieved with t....

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