2022 (2) TMI 303

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....ing to be hit by Section 130 (2) of the Finance Act, 2019. The appellant filed a detailed reply justifying his claim for refund and also urged that the refund was not towards any amount paid under the legacy scheme but related to the pre-deposit made as per the directions of CESTAT. Vide Order-in-Original No. 3/2020 dated 22.06.2020, the Adjudicating Authority has analysed in detail the claim of the appellant, as under:- * The appellant took Cenvat Credit on inputs, capital goods and input services which were utilized for payment of duty for the clearances of excisable goods. * On verification of above availment of input service credit in relation to construction of Guest House, Residential Complex, School Building, Vehicle Maintenance ....

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....e its claim is clearly hit by the provisions of Section 130 (2) of the Finance Act, 2019, since the same barred the refund of any pre-deposit or other deposit which is already paid in excess of the amount payable as indicated in the statement of the designated committee. Being aggrieved, appellant filed the first appeal which was also rejected by the Commissioner (Appeals) vide impugned Order-in-Appeal No.7/2021 dated 10.03.2021 and against this rejection order, the present appeal has been filed before this forum. 3. Heard Shri R. Parthasarathy, learned Consultant for the appellant and Shri Arul C. Durairaj, Supdt., for the Revenue. 4.1 I have considered the rival contentions and also have gone through the documents placed on record. The ....