2023 (9) TMI 641

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....pumps, power driven pumps, centrifugal pumps and solar pumping systems falling under Chapter heading 8413 of the Central Excise Tariff Act, 1985 (CETA). The Appellant is, presently, registered as GST tax payer vide GST Registration No. 23AAEC85027L1 ZC. Prior to the implementation of GST,  the Appellant was registered with Excise department vide registration no. AAECS5027LXM002 and were availing Cenvat credit on inputs, input services and capital goods in accordance with the provisions of the Cenvat Credit Rules, 2004. 4. The Appellant was engaged both in domestic supplies as well as exports. For undertaking export supplies, appellant imported raw material and components, i.e., Solar Pump Drive, Stainless Steel Sheets, Coils etc., w....

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.... appellant, post implementation of GST, in terms of Section 142(3) read with Section 142 (6)(a) of the CGST Act before the Joint Commissioner of State Tax, GST, Indore. Due to revamping of the GST jurisdiction, the appellant was advised to be not the appropriate authority. 8. Accordingly, the Claim papers were re-submitted by Appellant on 8.7.2019 before the concerned Assistant Commissioner, CGST, Central Excise requesting for refund of Rs. 1,33,86,856 and Rs. 1,10,44,821, in cash. 9. Thereafter, the refund was initially rejected by the Adjudicating Authority and pursuant to Order-in-Appeal No.IND-EXCUS-000-APP-018-20- 21 dated 08.07.2020, the refund was held allowable by the Commissioner (Appeals), subject to verification of unjust e....