2019 (3) TMI 1184

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....ant Shri Sudhir B. Mane, Assistant Commissioner (AR) for Respondent ORDER Order of Commissioner (Appeals) rejecting refund of unutilised CENVAT credit on the ground that Section 109 of Finance Act, 2013 provided that amount paid under Voluntary Compliance Encouragement Scheme (VCES), shall not be refunded under any circumstances, is being assailed by the assessee-appellant. 2. Factual ....

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.... hearing of the appeal, learned Counsel for the appellant Shri Rajiv Lutha, C.A. submitted that Section 109 states that any amount paid in pursuance of such declaration shall not be refundable under any circumstances was erroneously understood by the adjudicating authority and Commissioner (Appeals) as non-entitlement of CENVAT credit and non-extension of refund provision under the CENVAT Credit R....

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....side. 4. Learned Authorised Representative for the respondent-department, supported the reasoning and rationality of the order passed by the Commissioner (Appeals) and drawn attention of this Bench to the observation made by the Commissioner (Appeals) in para 7.4 of his order, where he categorically stated that Section 109 has overriding effect over Rule 5 of CENVAT Credit Rules, 2004 and clari....

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.... the opening sentence of Section 109 would not have been "any amount paid in pursuance of a declaration made under sub-section (1)" since sub-section (1) says about the person making declaration to the designated authority on or before 31.12.2013, obviously about his tax dues as defined in Section 105 sub-clause (e). To avoid such confusion regarding availment of CENVAT credit, CBEC Circular dated....