AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 796
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....ainst CVD and SAD paid in respect of bill of entry dated 29.06.2017 in the pre-GST regime is assailed in this appeal. 2. Facts of the case, in a nutshell, is that Appellant is a manufacturer of excisable goods who procured certain inputs such as pigments, poly-ether alcohols etc. from Germany and filed bill of entry No. 2282496 on 29.06.2017 as well as cleared the goods upon payment of Customs duty including Countervailing Duty (CVD) and Special Additional Customs Duty (SAD) on dated 10.07.2017 vide challan. The goods were received by the Appellant at its factory premises on 19.07.2017 but the said payment of CVD and SAD could not be reflected in the ER-I Return as the due date was already over before the goods reached the factory. Appel....
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.... Bombay Bench of Tribunal in the case of M/s. Oil States Industries India Pvt. Ltd. Vs. Commissioner of CGST and Central Excise, Raigad (Date of Judgment 05.08.2022) had argued that the CESTAT had given clear finding on the issue by affirming that it has jurisdiction under Section 142 read with Section 174 of the CGST Act to hear and decide similar appeals. 4. Jurisdiction being preliminary issue to be decided at the first instance, I consider it proper to take up the same before proceeding into the merit of the appeal. (i) Having regard to the provision contained in 174(2)(5) of the CGST Act which has clearly stipulated that repeal of Excise Act and amendment of Finance Act, 1994 shall not affect any proceeding including appeal, revi....
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....efund of un-availed CENVAT Credits becoming due in the post GST regime and in that respect, it has vividly referred to the application of erstwhile Excise Act. I am, therefore, of the considered opinion that CESTAT is empowered to deal with all kinds of claim made under the repealed Excise Act and the amended Finance Act, 1994. 5. On the merit of appeal, both parties had argued at length. It is an admitted fact that Appellant had paid the CVD and SAD after the appointed date that is fixed for implementation of CGST Act. It is also not disputed by the Appellant that upon receipt of goods at his factory premises on 19.07.2017, there was window open for a considerable period of time to record the un-availed CENVAT Credit through Tran-I form....
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.... 2020 (41) GSTL 323 (Tri.-Hyd.), United Seamless Tubular Pvt. Ltd. Vs. CCT, Rangareddy reported in 2019 (28) GSTL 244 (Tri.-Hyd.), NELCO Ltd. Vs. Union of India reported in 2020 (36) GSTL 24 (Bom.), P.R. Mani Electronics Vs. Union of India reported in (2020 (39) GSTL 003 (Mad.) he had argued with reason as to why they are not applicable to the case of the Appellant as in these cases either CENVAT Credits had accrued before the appointed date or that the real issue in those judgements are dissimilar to the facts under dispute in the present appeal. He also has drawn attention of this Bench to the fact that judicial forum on several occasions have taken liberal approach to bypass procedural lapses committed during the transitional stage, so a....
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....ter the appointed date and Appellant had not sought recourse of the same, for which refund is impermissible as Section 142(3) of the CGST Act permits refund of CENVAT Credit which is admissible under the existing law (Central Excise Act) and as no cash refund was permissible to the Appellant under the then Excise law, Appellant is not entitled to get the benefit, for which the reasoned order passed by the Commissioner (Appeals) need not be interfered with. 8. Upon hearing the Counsels from both sides and after perusal of the case record, it is apparent that Appellant's eligibility to take credit of the duties paid as CENVAT Credit is undisputable and only because of procedural aberration occurred during transition to GST period, Appellan....