2022 (11) TMI 797

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....intendent) Authorised Representative for the Respondent ORDER RAMESH NAIR The issue in the present case is that whether the appellant is entitled for refund of pre-deposit made under Section 35F by way of reversal in GST-ITC credit. 2. Shri Saurabh Rachchh, learned Advocate with Shri P.D. Rachchh Advocate appearing for the appellant submits that there is no dispute that pre-deposit of 7.5% was....

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....ant should not have any grievance. He also placed reliance on the decision of the Division Bench of Allahabad Tribunal, order dated 23.08.2022, whereby it was held that pre-deposit cannot be made by way of debit in ITC. 4. I have carefully considered the submission made by both the sides and perused the records. 5. I find that there is no dispute that the appellant have made pre-deposit in terms....

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....wever, payment of pre-deposit by the Appellant is not under dispute. The appellant is, therefore, eligible to avail credit of Rs. 3,19,690/- in their Electronic Credit Ledger." 6. Despite the above clear finding, the Commissioner (Appeals) has upheld the order-in-original and rejected the appeal which is contrary to his findings. Since the Commissioner (Appeals) has agreed that the appellant is e....