TaxTMI 
TaxTMI 
2019 (5) TMI 1810
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....'/for short 'A.A.') for the tax period November, 2017 under APGST Act, 2017 in GSTIN : 37AAACV9857D1ZZ, in RFD06_TPF088725, dated 31-5-2018, disputing levy of tax of Rs. 3,06,785/-. 2. The case is posted for hearing details are as under : Sl. No. Date of notice issued Posted for hearing date Status of hearing 1. 19-1-2019 30-1-2019 Attended 2. 30-1-2019 20-2-2019 Attended 3. Sri Nunna Murali, Corporate Head Commercial and authorized representative of the firm (hereinafter referred to as 'A.R.') has appeared on earlier occasions and finally on 20-2-2019 for arguing the case. Finally, the appeal was heard by the Appellate Authority. Statement of facts :- 4. The appellant M/s. Vasu....
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....mber, 2017 by issuing RFD-06. 8. Thus, the A.A has rejected a refund claim of Rs. 3,06,785/- by restricting the input under CGST Act, 2017 for the month of November, 2017. 9. Aggrieved by the above orders passed by the assessing authority, the appellant has preferred the present appeal and disputed the levy of tax of Rs. 3,06,785/-. Grounds of appeal : 10. The grounds of appeal filed by appellant in the appeal are extracted hereunder; Statements of facts : The appellate authority rejected the appeal because we have not filed on electronic appeal through GST portal in Form GST APL-01 now the same thing re-appealed. Grounds of appeal : This is refund matter before GST era we got t....
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....peal communicated in the reference cited for kind perusal of the Appellate Authority. Submissions of the appellant : 'We have filed for the ITC refund of the balance amount of Rs. 3,17,277/- from the AC(ST) Steelplant circle, Visakhapatnam issued RFD06_TPF088725, dated 31-5-2018 amount of Rs. 3,06,785/-. Appellants engaged in the manufacture of bulk drugs and drug intermediates falling under Chapter No. 29 of the Central Excise Tariff Act, 1985. We have received above order as on dated 28-6-2018. So rejected on ITC refund sanctioned order No. RFD06_TPF088725, dated 31-5-2018. We are eligible to file refund. This is our humble request kindly sanction refund amount of Rs. 3,06,785/-" Remarks : The ....
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....llowed as input tax credit under GST Act, 2017. Hence, the claim of refund to the extent of Central Excise Credit is rejected. Discussion : 11. Perused the grounds of appeal filed by the appellant alongside the impugned order passed by the assessing authority i.e. Assistant Commissioner (ST), Steel Plant Circle, Visakhapatnam Division. 12. The appellant explained that they have claimed rebate of duty paid towards Central Excise Duty on export of their products. After verifying their claim, the Maritime Commissioner has sanctioned rebate and allowed certain portion as cash refund and balance as credit to Cenvat credit account. As such, they have disclosed the excess Cenvat credit as part of refund under CGST Act, 2017. ....
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....ing to the period before appointed day i.e. 1-7-2017 shall be disposed off in accordance with the provisions of existing law i.e. Central Excise Act & Rules. These remarks of A.A strongly advocating that claim of excess CENVAT credit pertaining to Central Excise Act cannot be allowed as refund under GST Act. 17. This specific type of disputes, have been discussed Central Board of Excise and Customs (GST Policy Wing) Circular dated 15-3-2018 and clarified as below : Circular No. 37/11/2018-GST F. No. 349/47/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th March, 2018 10. Refund of taxes paid under ....