TaxTMI 
TaxTMI 
2019 (4) TMI 1918
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....of the case, in brief, are that the appellant, a manufacturer of tableware, kitchenware etc filed refund claim of Rs. 26,80,547/- on 28-6-2018 under Rule 5 of Cenvat Credit Rules, 2004 for the quarter of April to June, 2017 in respect of Cenvat credit availed on various inputs as majority of their final products were exported. Said claim was rejected under impugned order holding that the claimant had not filed mandatory declaration electronically in the Form GST TRAN-1 as stipulated under Rule 117 of Central Goods and Services Tax Rules, 2017. 3. Being aggrieved with the impugned order the appellant preferred this appeal contesting inter alia, that ground for rejection of refund is erroneous and absurd; that they were not required to ....
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.... 117 of Central Goods and Services Tax Rules, 2017. 6. I find that the adjudicating authority has rejected the claim on the ground that the appellant had not filed declaration electronically in the Form GST TRAN-1 as stipulated under Rule 117 of Central Goods and Services Tax Rules, 2017. I observe two facts are undisputed. One, the claim has been filed after the appointed day and second, the claim has been preferred by the claimant under Rule 5 of Cenvat Credit Rules, 2004 and governed by Notification No. 27/2012-C.E. (N.T.), dated 18-6-2012, While introducing the GST, necessary transitional provisions have been made in the Central Goods and Services Tax Act, 2017. Relevant provisions of the same are reproduced below : SECTION 142.....
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....So far as filing of refund claim under Rule 5 of Cenvat Credit Rules, 2004 & notification supra concerns I find that there is no restriction for the same under Central Goods and Services Tax Act/Rules, 2017 for the same. It is therefore, obvious that refund claim if any arose attracting the provisions of existing law, it can be claimed subject to fulfillment of the procedure/conditions stipulated under such provisions of existing law. Therefore, the claim filed by the appellant even after introduction of GST was a routine and valid step for which no one can prevent them. On receipt of refund application, it becomes the function of the competent authority to scrutinize its legality and either sanction or reject the same applying the provisio....
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.... order at para 10 observes that "on going through the documents furnished by the claimant, I find that the said claimant has not fulfilled the conditions as laid down in Rule 117 of Central Goods and Service Tax Rules, 2017 as the Taxpayer has not filed the TRAN-1 within stipulated time which is mandatory". However, it is observed that that Rule 117 of Central Goods and Services Tax Rules, 2017 was amended by inserting the following vide Notification No. 48/2018-Central Tax, dated 10-9-2018 (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely :- "(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the dale for s....