JUDGMENT

Ms. Ritu Bahri, J.

The petitioner is seeking writ of mandamus directing respondents to release the refund due to the petitioner alongwith interest.

2. The grievance of the petitioner in the present writ petition is that vide order dated 19.11.2018 (Annexure P-1) passed in CWP-28035- 2018, a direction was given to the respondents to take a decision on the representation dated 30.08.2018 seeking refund of the tax by passing a speaking order. In compliance of the order dated 19.11.2018 (Annexure P- 1), respondent No. 4 had passed an order on 02.01.2019 (Annexure P-2) wherein it was observed that no direction for refund can be issued unless the conditions stipulated in circular No. 17.17.2017-GST are satisfied. The application for refund of unutilized input tax credit on inputs or input services used in making zero-rated supplies shall be filed in FORM GST RFD-01A on the common portal. Thereafter, the amount claimed as refund shall get debited in accordance with sub-rule (3) of rule 86 of the CGST Rules from the amount in the electronic credit ledger to the extent of the claim. Thereafter, common portal shall generate a proof of debit (ARN- Acknowledgment Receipt Number) which would be mentioned in the FORM GST RFD-01A manually alongwith the print out of FORM GST RFD-01A to the jurisdictional proper officer with all necessary documents. However, no application had been received in the office after rejection of the previous amount and subsequent re-credit of the said amount in the electronic credit ledger of the petitioner. The petitioner informed the officer that system was not allowing them to re-apply an application for refund. As per para 2.2. of the circular No. 70/44/2018-GST, it has been clarified that common portal does not allow a tax payer to file fresh application for refund once the deficiency memo against the earlier refund application for the same period has been issued. The tax payer would be required to submit the rectified refund application under the earlier reference number (ARN) only. Since the re-credit in the electronic credit ledger (using FORM GST RFD- 01B) has already been carried out, the officer cannot proceed further till the time a suitable clarification be issued by Central Board of Excise and Customs (CBEC). The officer had further stated that refund will be sanctioned within 10 days on receipt of refund application complete in all respects after the clarification issued by Central Board of Excise and Customs (CBEC).

3. After notice, affidavit dated 10.09.2019 was filed by the respondent No. 3. The stand of respondent No. 3 in the affidavit is that a fresh applications for refund for the period from October 2017 to January 2018 was made online on 19.12.2018 but the hard copies of the refund applications alongwith other required documents were submitted on 29.01.2019. In compliance of the order dated 19.11.2018 (Annexure P-1) passed by this Court, a speaking order had already been passed on 02.01.2019. The petitioner was required to submit proof of the debit entry of the amount already re-credited and proper officer had issued deficiency memo GSTRD-03 on 31.12.2019 for want of said proof of debit entry. Since the petitioner did not comply with the deficiency notice, his applications could not be considered as per law by the proper officer.

4. In para No. 9 of the affidavit, reference has been made to a clarification issued by the CBEC vide circular No. 94/13/2019-GST dated 28.03.2019 under which a registered taxable person was allowed to submit refund application manually with earlier ARN itself. It also provides that the tax payer shall debit electronic ledger voluntarily by filing Form DRC- 03