TaxTMI 
TaxTMI 
2022 (10) TMI 1219
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....sequent sales in India. During the period 01.03.2011 to 11.04.2013 it had imported motor cars in completely knocked down (CKD) condition. 2. Proceedings under a show cause notice had been initiated on 26.08.2013 touching upon the concessional rate of duty that had been claimed by the petitioner. The proceedings had culminated in an order-inoriginal dated 13.02.2015 confirming the demand of differential customs duty along with penalty, interest and redemption fine. 3. Aggrieved by this order, the petitioner has preferred an appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT) after effecting mandatory pre-deposit. Its contention had been accepted in part and a final order dated 17.09.2018 had come to be passed where....
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....ore, on or after the appointed date under the erstwhile law, shall be refunded to the petitioner in cash. The refund application has come to be rejected by way of the impugned order. Hence, this writ petition. 8. Detailed submissions of of Mr.Tarun Gulati, learned Senior Counsel for Mr. Karthik Sundaram, learned counsel on record for the petitioner and, Mr. T.L.Thirumalaiswamy, learned Standing Counsel for R1, R3 to R5 and Mr. S. Rajesh Vivekananthan, learned Senior Panel Counsel for R2 have been heard. 9. To a pointed query by the Court as to the appropriateness of deciding the refund claim even pending the substantive appeal of the petitioner before the Hon'ble Supreme Court, learned Senior Counsel reiterates the eligibility of the ....
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....ting law, to be disposed in accordance with the provisions of the existing law and in cash. 14. The reference to payment 'under the existing law', is not a connotation of time but the statute under which the payment was made, in this case, is CENVAT credit Rules. According to the petitioner, the right of refund stood crystallized under the erstwhile law and such right is not effaced, but, in fact, protected by virtue of Section 174 of the CGST Act, that deals with repeal and saving. 15. In specific, Section 174(2)(d), specifically protects rights, privileges, obligations or liability acquired or accrued under the amended Act or repeal acts/orders and Section 174(3), refers to the general application of Section 6 of the General Clauses....
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....refund application. 19. Moreover, the petitioner ought to have heard in person prior to the impugned order having been passed, which has not been done despite the petitioner having, at para 13 of the refund claim, specifically sought an opportunity of personal hearing prior to disposal of the application. The impugned order is thus set aside and remanded for de novo hearing and disposal, in accordance with law. 20. The officer in the remand proceedings shall test the eligibility of the petitioner to the credit at the outset and render a categoric finding in this regard. The provisions of Section 142 shall thereafter be applied to determine the refund sought. Such exercise shall be completed within a period of eight weeks from date of rece....