Question of Refund of GST paid on advances not falls in Jurisdiction of AAR

In re India Item Society (GST AAR Maharashtra) Preliminary e-hearing was held today. The Authorized representative of the applicant, Mr. Ammey Kuware Learned Deputy Manager, Shri Hemant Vastani Learned CA and Smt. Seema Shrivastav CEO were present. The Jurisdictional officer was absent. Application is not admitted. The question asked is as under: – Question:- Due to Pandemic and uncertainty, the exhibitors who paid the advance space rentals in FY 19-20 (including GST) to society needs refund back now and accordingly based on the facts and submissions explained herein above and now exhibi...