2022 (8) TMI 640

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....eligible to take Credit of the said amount in terms of Rule 6(3) of the Service Tax Rules, 1994 and was eligible for refund of such credit in cash in terms of the transitional provisions contained in Section 142 (3) & (5) of the CGST Act, 2017? 2. Whether the Tribunal is correct in law in rejecting the claim for refund of Service Tax when no taxable service was provided and by completely ignoring the provisions of Section 76 of the Finance Act, 1994 and Rule 6(3) of the Service Tax Rules, 1994 and relying only on the limitation period prescribed in Section 11B of the Central Excise Act, 1944 as made applicable to Service Tax? 3. Whether the Tribunal is correct in law in rejecting the refund of Service Tax when no taxable service was pro....

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....ammed Imtiaz VIVBFH0701 15.07.2017 2,23,39,394/- 6,57,538/- 3 N S Vinodh And Sheela Vinodh VIVBFC1101 15.07.2017 3,04,51,451/- 7,93,252/- 4. On 21.8.2017, appellant submitted a refund application. By Order-in-Original dated 07.08.2018 the Assistant Commissioner, ED-I, GST, East Commissionerate, Bengaluru, rejected the claim holding that the refund claimed was hit by limitation as per Section 11B of the Central Excise Act, 1944 and the same was confirmed in Order-in-Appeal dated 01.02.2019 passed by the Commissioner, Appeals-I. On further appeal, the CESTAT has dismissed the same by Final Order bearing No.20467/2019, dated 12.6.2019. 5. Sri Nagaraj submitted that in terms of Section 142(5) of the GST Act, 2017, any claim ....

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.... day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944." (emphasis supplied) 11. The above provision makes it clear that the claim for refund must be processed notwithstanding anything contrary contained in Section 11B of the Central Excise Act. 12. It may be relevant to record that in the case of M/s. Shiv Shankar Dal Mills etc. etc., v. State of Haryana and others etc., (AIR 1980 SC 1037), the ....