The subject appeal under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed by M/s Global Vision Company, 21/59, Bhrigu Path, Mansarovar, Jaipur-302020 (hereinafter also referred to as “the appellant”) against the Order-in-original No.02/GST/Ref-Prov/2017-18 dated 26.03.2018 (hereinafter referred to as “the impugned order”) passed by the Deputy Commissioner, Central Goods and Service Tax Division-G, Jaipur (hereinafter referred to as “the adjudicating authority”).

2.  Brief facts of the case are that the appellant received the goods & services from the various suppliers on payment of CGST & IGST and availed the input tax credit in their electronic credit ledger during the month of July 2017. They also claimed the refund of ₹ 12,42,472/- of accumulated input tax credit of CGST & IGST paid on goods & services received on export of goods without payment of Integrated Tax during the month of July 2017 under the various shipping bills.

2.2  On scrutiny of the Shipping Bills under which the goods as mentioned in the invoices were exported by the appellant, it was noticed that the appellant claimed the drawback on the goods under the Column-A of Drawback Schedule whereas, it has been provided that no refund of input tax credit shall be allowed, if the supplier of goods or service or both avails of drawback in respect of central tax or claims refund of the integrated tax paid   such supplies. The refund of accumulated input tax credit of ₹ 12,42,472/-  appeared  to be inadmissible to the  appellant  as they have claimed the drawback under Column-A (which includes drawback of excise portion/ Central Tax).

2.3  Accordingly, a Notice for rejection of application of refund dated 27.02.2018 was issued to the appellant and they were called upon as to why their refund claim should not be rejected. The adjudicating authority vide the impugned order has rejected the refund claim filed by the appellant and has held that the appellant has claimed the drawback on the goods under the Column-A of Drawback Schedule where it has been provided that no refund of input tax credit shall be allowed, if the supplier of goods or service or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies.

3.  Being aggrieved with the Order in Original, the appellant has filed appeals against the said Orders in Original before the Additional Commissioner (Appeals), CGST, Jaipur for seeking relief on the various grounds.

4.  Personal Hearing in the matter was held on 10.12.2018, wherein, Sh. Ankit Totuka, Advocate appeared on behalf of the appellant and explained the case in details and reiterated the submission mentioned in their appeal memo.

5.  However, the appellant submitted a letter C. No. Nil dated 26.12.2019 therein they stated that “we have decided to withdraw the appeal filed against rejection of refund claim of ₹ 12,42,472/- filed for the month of July 2017 as same amount has been re-credited to our electronic ledger on 16.09.2019 which was earlier debited to the electronic credit ledger at the time of filing of the refund claim. Since the amount has been re-credited, there is no need to pursue the appeal and hence, the same is withdrawn”.

6.  I have carefully gone through the case records. I find that the appellant has now requested to allow them to withdraw their appeal. Since, the appellant has requested to allow them to withdraw their appeal, I allow them to withdraw their appeal and accordingly dismiss the instant appeal as withdrawn.