2020 (1) TMI 97

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..... Ramana Rao, Advocate for the appellant. Shri A. Rangadham, Superintendent for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. This appeal is filed against the Order-in-Appeal No. VIZ-EXCUS-001-APP-074-19-20 dated 13.09.2019. 2. The appellant had, during the course of an investigation against them, paid some amounts through their CENVAT credit. Thereafter, they succeeded in ....

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....n sanctioned refund as they are entitled to, they are aggrieved on two counts. a. Adjustment of the refunded amount towards an amount allegedly recoverable under section 79(1)(a) of CGST Act, 2017 is not correct as there is no such recoverable amount against which such adjustment could have been made. b. There is no finding either by the original authority or by the First Appellate Authority....

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....lant in cash. 5. I have considered the arguments both sides and perused the records. The appellant in this case is aggrieved by two aspects of the impugned order i) that they have not been sanctioned interest on the refund amount ii) that the refund amount has been wrongly adjusted against amounts allegedly due under the CGST Act. According to the appellant, the amount was not due under t....

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....cise Act or Service Tax Act. Therefore, decisions pertaining to the transitional provisions are decisions under the CGST Act which the officers are fully competent to take but this Tribunal is not competent to decide appeals against. Further, this adjustment is contested by the appellant on the ground that the amount was not due under the realm of CGST Act. A decision as to whether the amounts are....