2023 (3) TMI 736

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.... Services Tax (GST) came into effect from 01.07.2017. The petitioner has credit of CENVAT of a sum of Rs.10 lakh (approx) for the months of April, May, June, 2017. The law entitles an assessee to seek refund of CENVAT credit within a period of one year from year from the date of export. It all started with an application dated 25.10.2017 where the petitioner sought refund of CENVAT credit under Rule 5 for the months of April, May, June, 2017. 3. With the onset of GST, the petitioner was required to make a debit to the CENVAT credit account at the time of effecting the claim. This is not even statutory requirement and only flows from Notification No.27 / 2012 - CE(NT) dated 18.06.2012. In this Notification, the Central Board of Excise and....

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....T have noted the impossibility compliance with this condition. 7. No doubt, as learned standing counsel points out, it is only with the march of law that this error has come to light and been corrected. However, it is a fact that CENVAT account was disabled with the onset of GST and for the authorities to have insisted on compliance of Notification No.27/2012 is itself a patent error. I am thus of the considered view this should not stand in the way of the petitioner, being entitled to relief, if it is otherwise so entitled. 8. To complete the narration, the petitioner thereafter filed an application for refund under Section 54 of the Act on 17.01.2019. The claim was rejected as against which a first appeal was filed which also came t....

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....otification No.27/12 has been held to propound an incorrect condition by this Court as well as by the CESTAT ought to have merited consideration with the authority. Instead he does not advert to this aspect of the matter at all. 13. Further, the claim is fully supported by the provisions of Section 142(3) of the Act, that reads as follows:- "Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, 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 pro....