Rejection of refund for Re-organization of Department after GST unjustified

M/s. Inspirage Software Consulting Pvt. Ltd. Vs Commissioner GST & CCE (CESTAT Chennai) The adjudicating authority has rejected the appellant’s claim of it having made the refund claim on 27.06.2017. The first appellate authority has also concluded the date of filing of the refund claim was 12.07.2017 only as against which the appellant contends that there was an attempt to file the refund claim on 27.06.2017 but, the said application was accepted only on 12.07.2017 after being advised by the Assistant Commissioner to wait for some time on account of Revenue Offices being re-located on a...