Tribunal grants appellant's refund claim, allowing re-credit pre-CGST Act reversal. The Tribunal allowed the appellant's appeal against the rejection of their refund claim in a deemed export case, ruling that they were entitled to ...
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The Tribunal allowed the appellant's appeal against the rejection of their refund claim in a deemed export case, ruling that they were entitled to re-credit the amount previously reversed before the introduction of the CGST Act 2017. The issue of re-credit was considered valid as it arose due to the legislative change after the refund claim was filed, allowing the appellant to raise it during the appeal proceedings. The decision was supported by a previous Tribunal ruling and Section 142(3) of the CGST Act 2017.
Issues: - Appeal against rejection of refund claim in deemed export case - Entitlement to re-credit of cenvat credit under CGST Act 2017
Analysis: 1. The appellant appealed against the rejection of their refund claim in a deemed export case under provisions effective from 01.03.2015. 2. The appellant's counsel argued that they had reversed certain cenvat credit while filing the refund claim. An amendment introduced the CGST Act 2017 before the adjudication order, preventing them from raising the issue of re-credit. Citing Section 142(3) of the CGST Act 2017, they claimed entitlement to cash refund or re-credit, supported by a previous Tribunal ruling. 3. The respondent's representative contended that the appellant was not entitled to the refund and that the issue of re-credit was not raised before the Tribunal for a decision. 4. After hearing both parties, the Tribunal considered the submissions. 5. The Tribunal noted that the issue of re-credit arose due to the introduction of the CGST Act 2017 after the appellant filed the refund claim. As the issue was not raised before the adjudicating authority, the appellant was entitled to raise it in the appeal proceedings. The Tribunal referenced a previous case where re-credit was allowed under Section 142(3) of the CGST Act 2017. 6. Consequently, the Tribunal held that the appellant was entitled to re-credit the amount previously reversed before the introduction of the CGST Act 2017. 7. The appeals were disposed of accordingly.
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