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The CESTAT dismissed the appeal and upheld the Commissioner (Appeals)'s order-in-original rejecting the appellant's claim for cash refund of service tax paid under reverse charge mechanism (RCM) after GST commenced on 01.07.2017. The Tribunal found no legal entitlement under the pre-GST or GST statutory framework, including Section 174(2)(C) CGST, for a cash refund of unutilised CENVAT/credit arising from RCM payments; the appellant's reliance on natural-justice and case law was rejected. The Tribunal held the impugned orders contained no infirmity in law or fact and accordingly confirmed denial of refund, dismissing the appeal with respect to all contested refund claims.
The CESTAT dismissed the appeal and upheld the Commissioner (Appeals)'s order-in-original rejecting the appellant's claim for cash refund of service tax paid under reverse charge mechanism (RCM) after GST commenced on 01.07.2017. The Tribunal found no legal entitlement under the pre-GST or GST statutory framework, including Section 174(2)(C) CGST, for a cash refund of unutilised CENVAT/credit arising from RCM payments; the appellant's reliance on natural-justice and case law was rejected. The Tribunal held the impugned orders contained no infirmity in law or fact and accordingly confirmed denial of refund, dismissing the appeal with respect to all contested refund claims.
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