TaxTMI 
TaxTMI 
2024 (2) TMI 1375
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....ted after 01.07.2017 in relation to imports prior to 01.07.2017. 2. The brief facts are that the appellant is registered with the Department. Appellant had imported duty free inputs under Advance Authorisation prior to 01.07.2017, for use of such goods for manufacture and export thereof and or under the condition to fulfil export obligation. 3. The appellants on finding that in respect of certain Advance Authorisation they could not fulfil the export obligation, paid the CVD (in lieu of Central Excise) and SAD (additional duty of Customs in lieu of Sales Tax) with CESS along with interest during the period 2018 - March 2019 (GST Regime) under the provisions of the erstwhile Central Excise and Service Tax Regime the appellant was entit....
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....ther it was not a case of excess/erroneous payment of duty. The Show Cause Notice was adjudicated vide Order-in-Original dated 17.08.2020 and the total refund claim for Rs. 3,28,75,733/- (CVD + SAD) was rejected on contest. It was also observed that there is no provision/notification/ rule/regulation in the existing law prior to 01.07.2017, allowing for cash refund of cenvatable components on the grounds that input tax credit cannot be availed during the GST Regime. Further observed, the cenvatable component of duty paid during the alternate taxation regime cannot be a ground for seeking cash refund under Section 142(3). 6. Being aggrieved, the appellant assessee is before this Tribunal. 7. It is submitted that the subject issue is no....
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....cit from the provisions of sub-section (6)(b) of section 142 of the CGST Act, wherein it has been provided that every proceeding of appeal, review or reference relating to recovery of CENVAT credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of the existing law. 8. Identical issue has been decided by this Hon'ble CESTAT in an identical matter of Sri Chakra Poly Plast India Pvt Ltd., Vs Commissioner of Central Tax, Medchal [2024 (1) TMI 927 - CESTAT - HYDERABAD] wherein it held: 14. In all these case laws, the issue was identical i.e., as to whether CVD+SAD as part of Custom Duties paid subsequent to 01.07.2017 on account of non-fulfilment o....
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....pplicable to the facts of the present case. 17. Now coming to the case law of Servo Packaging Ltd and Aurobindo Pharma Ltd cases, cited by learned AR, subsequently Chennai Bench itself has passed another Order holding that Appellant would be eligible for cash refund. Further, the view of the Bench in the cases of Servo Packaging Ltd & Aurobindo Pharma Ltd were prior to the clear view brought in by the Larger Bench in the case of Bosch Electrical Drive India Pvt Ltd (cited supra), which has held as under: "49. In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed under sub-section (3) of section 142 of the CGST Act, under which the claim was required to be ....
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....aces reliance also on the following rulings: • Sri Chakra Poly Plast India Pvt Ltd., Vs Commissioner of Central Tax, Medchal-GST [2024 (1) TMI 927 - CESTAT, Hyderabad] • M/s Bosch Electrical Drive India Pvt Ltd., Vs Commissioner of Central Tax, Chennai [2023 (12) TMI 1145 - CESTAT-CHENNAI-LB] • New Age Laminators Pvt Ltd., Vs Commissioner, C.Ex., GST, ALWAR [2022 (381) ELT 88 (Tri-Del)] • OSI Systems Pvt Ltd., Vs Commissioner of Central Tax, Rangareddy, GST [2022 (9) TMI 801 - CESTAT, HYDERABAD] • M/s Indo Tooling Pvt Ltd., Vs Commissioner, Central Goods and Service Tax & Central Excise, Indore [2022 (3) TMI 1100 - CESTATNEW DELHI] • M/s Jai Mateshwaari Steels Pvt....
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....e rival contentions, we find that the payment of CVD and SAD subsequently during the GST regime, for the imports made under advance authorisation prior to 30.06.2017 is not disputed. It is also not disputed that the Appellant have paid the CVD and SAD during the period August 2018 to March 2019, by way of regularisation of the shortfall in fulfilment of export obligation. We find that Section 142(3) read with 142(5) of the GST act, provides that every claim for refund 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 the existing law and any amount eventually accruing to hi....