2022 (9) TMI 216

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....R) for the respondent ORDER The backdrop of this appeal filed by M/s Freudenberg Filtration Technologies (I) Pvt Ltd, a manufacturer registered under Central Excise Act, 1944, against order-in-appeal no. PUN-EXCUS-001-APP-640/2018-19 dated 11th February 2019 of Commissioner of Central Tax (Appeals-I), Pune is as relevant as the submissions made before the lower authorities who denied refund of R....

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.... sought under section 142(9)(b) of Central Goods and Services Tax (CGST) Act, 2017. 3. The lower authorities held that the transitional provisions permitted 'carry forward' of credit into the new scheme and that, in the absence of specific mechanism in CENVAT Credit Rules, 2004 for monetization of credit, the balance that had not been carried forward could not be refunded to them. 4. According t....