2019 (7) TMI 1299

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.... 2016 and October 2016 to March 2017 under Rule 5 of the CENVAT Credit Rules, 2004. 2. After issuing Show Cause Notices, Orders-in-Original No. 109/2018 (R) dated 30.08.2018 and 110/2018 (R) dated 31.08.2018 came to be passed rejecting the refund claims and the same came to be upheld by the Commissioner of Central Tax (Appeals-II): C.G.S.T. & Central Excise, Chennai vide common impugned Order-in-Appeal Nos. 697 and 698/2018 (CTA-II) dated 28.12.2018. Aggrieved, the assessee has preferred the above appeals. 3. When the matter was called out on the date of hearing, Shri. S. Ramachandran, Ld. Consultant appearing for the assessee, reiterating the arguments advanced before the lower authorities, also contended as under : (i) The ....

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.... appellant had in fact debited the same amount in the CENVAT Credit Account in its Books and that the same was not even transferred to TRAN-1 under G.S.T. regime, which fact was conveniently ignored by the authorities below; (ix) By the above, the appellant satisfied the condition at paragraph 2 (h) by debiting the same amount and it is not the language of the statute that the debit should be from ST-3 alone, as held by the authorities below; (x) The Revenue itself acknowledges the non-transferring into TRAN-1, which is evident from paragraph 7 (iv) of the Show Cause Notices;  (xi) Over and above the other allegations of the Revenue, the appellant had also executed an indemnity bond, as required by the Adjudi....

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....s orders referred to during the course of arguments. 7.1 I find that I had an occasion to deal with an identical matter in the case of M/s. Global Analytics India Pvt. Ltd. Vs. The Commissioner of G.S.T. & Central Excise in Service Tax Appeal No. 42172 of 2018 & anor. dated 27.06.2019 and the relevant findings as per Final Order Nos. 40942-40943/2019 dated 22.07.2019 read as under : "7.1 It is an undisputed fact that the appellant did not reverse the equal amount as required by the condition at paragraph 2(h) of Notification No. 27/2012 (supra). But the fact also remains that there was no provision in the ACES system to debit the value of refund and also the fact that the entire credit which was carried forward in TRAN-1 stood r....