AAR has no jurisdiction to admit questions relating to refund of tax

In re Sivanthi Joe Coirs (GST AAR Tamilnadu) it is seen that the question in respect of applicability of a notification issued under the provisions of the Act is covered under the ambit of this authority. In the case at hand, the applicant has stated that the question pertain to the applicability of Notification No. 16/2020-CT(R) dated 23.03.2020. On perusal it is seen that there is no notification No. 16/2020-C.T(R) dated 23.03.2020 but there is a notification No.16/2020-  Central Tax dt.  23-3-2020. The said Notification No. 16/2020 dt. 23.03.2020, amends the CGST Rules 2017. Among the var...