Refund to taxable person instead of depositing in consumer welfare fund :
Refund, once sanctioned, should be deposited with Consumer Welfare Fund.
However, in following cases, the refundable amount shall, instead of being credited to the Fund, be paid to the applicant [section 54(7) of CGST Act]
(a) refund of tax on zero rated supplies of goods or services or both exported out of India or on inputs used in the goods or services or both used in making such zero rated supplies.
(b) refund of unutilized input tax credit under section 54(3) of CGST Act.
(c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued.
(d) refund of tax in pursuance of section 77 of CGST (IGST paid instead of SGST/CGST or vice versa).
(e) the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person; or
(f) the tax or interest borne by such other class of applicants as the Central or a State Government may, on the recommendation of the GST Council, by notification, specify.
No refund except in aforesaid cases – Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or in any other law for the time being in force, no refund shall be made except as provided in section 54(8) – section 54(9) of CGST Act.
Really, if there is specific order of Court or Tribunal granting refund, how GST officer can ignore that order?