2024 (4) TMI 109

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....the Appellant Shri M. Selvakumar, AC (AR) for the Respondent ORDER This appeal is filed against Order in Appeal No. 39/2022 dated 5.9.2022 passed by the Commissioner of GST and Central Excise (Appeals - II), Chennai. 2. Brief facts of the case are that the appellant had filed refund claim on 18.8.2020 for the refund of countervailing duty amounting to Rs.41,60,417/- paid by them on 14.....

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....nt and Shri M. Selvakumar, learned Assistant Commissioner (AR) appeared for the Revenue. 4. I find that this is an issue where the appellant has filed a refund claim for the refund of countervailing duty (CVD) paid by them at the time of exit from the status of 100% EOU under the STPI Scheme. Since the credit could not be carried forward in the returns, the same could not be transitioned to GST....

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....e for refund. He further stated that as per clause (c) to section 11B(2) duty of excise paid on goods used as input alone were refundable and not the CVD paid on capital goods. Hence no refund can be claimed on CVD paid on capital goods debonded in the GST regime by application of section 11B(2) of Central Excise Act. 5. I find that the issue appealed against by the Appellant before the Commiss....

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....al made by the appellant to deny the refund. The Hon'ble Apex Court in Krishna Priya Ganguly etc. Vs. University of Lucknow & Ors. etc. [AIR 1984 SC 186]; and Om Prakash & Ors. Vs. Ram Kumar & Ors., [AIR 1991 SC 409], observed that a party cannot be granted a relief which is not claimed. Hence the learned Commissioner (Appeals) could not have given Revenue the benefit, if any, of an issue of which....