2022 (11) TMI 1090

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....he Central Excise Department. The appellant was availing facility of cenvat credit of central excise duty on inputs and service tax on input services. As the appellant was mostly clearing their goods for export under bond (Form ARE-3), cenvat credit was accumulated. Such input credit had been declared in the Return(s) filed before the Department, which is not disputed. As on 30.06.2017, the appellant had cenvat credit balance of Rs.30,48,272/- (including cess). The appellant migrated to GST Regime and also filed Form TRAN-I for transfer of the balance of credit. Such transfer was allowed. The production in the factory of the appellant was lying closed since financial year 2014-2015. The appellant decided not to re-start the production due t....

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....h, the refund is barred by limitation read with Section 11B of the Central Excise Act. It was also observed that there is nothing on record to discern the goods were cleared for export and further, the appellant failed to produce the documents like export documents, letter of undertaking, proof of receipt of goods by the client/SEZ, with the refund claims. It was further held that the appellant have not cleared bar of unjust enrichment for grant of refund. It was further observed that as per proviso to Section 142(3) of CGST Act, no refund can be allowed of any amount of credit, where the balance of the said amount as on the appointed day has been carried forward under the CGST Act. Being aggrieved, the appellant is before this Tribunal. ....

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....imed refund of the cenvat credit lying in balance, this Tribunal allowed the refund following the ruling of the Karnataka High Court in the case of Slovak India Trading Co. (supra). 4. Ld. Counsel further urges that even under the GST Regime under Section 54 of CGST Act, the assessee is entitled to refund of the accumulated credit read with Section 49(6)of the CGST Act. The appellant has admittedly debited the said amount of refund claim in the Electronic Credit Register (DRC-03). Thus, the appellant is entitled to refund in terms of Section 54 read with Section 49 read with Section 142(3) of CGST Act. 5. Ld. Authorised Representative relies on the impugned order. He further urges that refund has been rightly rejected as under Transit....