2021 (6) TMI 711

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....ision of the original authority and set aside the refunds granted by the Assistant Commissioner in favour of the appellant. 2. Briefly, the facts of the present case are that the appellants are engaged in the manufacture and export of granite slabs and tiles classifiable under Chapter sub-heading 68022390 of CETA, 1985 and are availing the cenvat credit of service tax paid on input services used in the manufacture of their finished goods under the provisions of Cenvat Credit Rules, 2004(CCR). Appellant had filed three refund applications for refund of cenvat credit under Rule 5 of CCR, 2004 read with Notification No.27/2012-CE(NT) dt. 18/06/2012. The details of various refund are given herein below:- Sl.No. Period Amount File....

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....edural lapse and reversal is ensured before sanctioning of the refund; hence the delay was condoned. The Department filed appeals before the learned Commissioner(Appeals) who set aside the Orders-in-Original and disallowed the refunds on the ground that credit reversal in GSTR3B pertains to GST credit and not cenvat credit and by invoking Section 142(3) and Section 142(4), he disallowed the refunds. On perusal of the documents on record, I find that eligibility of the appellant to claim refund is not disputed and it is also not disputed that the appellant has debited the amount claimed in the GSTR3B. I also find that the Tribunal has consistently held that credit reversed without being utilized considered as if credit has not been taken. He....