The subject (8) Eight appeals under Section 107 of the Central Goods and Service Tax Act, 2017 have been filed by M/s Veto Electropowers (India) Pvt. Ltd., 230, Sindhi Colony, Raja Park, Jaipur (hereinafter also referred to as “the appellant”) against the Orders-in-Original No.34/2018-19 dated 25.09.2018,  35/2018-19 dated 25.09.2018, 36/2018-19 dated 25.09.2018, 37/2018-19 dated 25.09.2018 and 38/2018-19 dated 25.09.2018, 40/2018-19 dated 25.09.2018, 41/2018-19 dated 25.09.2018 and 88/2018-19 dated 25.09.2018 (hereinafter referred to as “the impugned orders”) passed by the Assistant Commissioner, Central Goods and Service Tax Division-I, Jaipur (hereinafter referred to as “the adjudicating authority”).

2.  Brief facts of the case are that the appellant is engaged in manufacture and export of PVC Insulated Unarmoured Control Purpose Copper Cable and Copper Coated Aluminium Wire falling under Chapter Sub-Heading No. 85441990 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant is availing input tax credit on the goods and services used in manufacture of finished goods and export thereof. The manufactured goods are exported without payment of IGST under Bond/Letter of Undertaking. The accumulated credit, because of export without payment of tax is claimed as refund under section 54(3)(i) of the CGST Act, 2017 for the month of November-2017, December-2017, Janurary-2018, February-2018, July-2017, September-2017, October-2017 and August-2017 respectively in form No. GST-RFDOIA . The appellant has also been served deficiency memo alleging therein that the Value as per GST-1, GSTR-3B and RFD-01A is mismatched and advised them to apply fresh refund application after rectification of above deficiency. Further, the adjudicating authority has passed the impugned order on the ground that appellant has not submitted the reply within 30 days and re-credited the amount to the electronic credit ledger of the appellant under Rule 93 (1) of the CGST Rules, 2017.

3.  Being aggrieved with the Orders 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 24.04.2019, wherein, Sh. Pankaj Malik, Authorized Representative appeared on behalf of the appellant and explained the case and reiterated the submission mentioned in their appeal memo.

5.  However, the appellant submitted a letter C. No. Nil dated 14.06.2019 therein they stated that since the issue has already been settled by the CBIC circular No.94/13/2009 dated 28.03.2019 which facilitates us to file the refund of the same amount for the same period after debit the amount through our credit ledger by GST DRC 03 and after rectification of the deficiencies, we withdraw the appeals. Further, stated that they wish to not avail any opportunity for personal hearing in the case and appeals may be treated as withdrawn.

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