TaxTMI 
TaxTMI 
TaxTMI 
2024 (6) TMI 906
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....s procured domestically. Appellant used to file monthly returns as per the provision of CENVAT Credit Rules, 2004. On 05.11.2008, Appellant had filed refund claim for an amount of Rs. 1,91,51,621/- claiming the refund of differential duty related to payment of Additional duty of customs & SAD against 27 Bill of Entries, consequent to finalisation of the provisional assessment by the proper officer of customs. However, realising an omission, appellant withdraw the refund claim of Rs.66,71,031/- and restricted the refund of CENVAT Credit to Rs. 1,24,80,590/-. The refund was submitted by the appellant on the ground that as per the provision of CGST Act 2017, such CENVAT credit as on 01.07.2007 only can be carried forward to the GST whereas the....
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....ld that "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 disposed of in accordance with the provisions of the existing law. Therefore, even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under sub- section (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal. 50. The reference is, accordingly, answered in the following manner: An appeal would lie to the Customs, Excise & Service Tax Appellate Tribunal against an order pas....
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....garding bar of unjust and enrichment the provision of sub-section 2(C) of section 11(B) of the CEA 1944 "refund of credit of duty paid on excisable goods use as inputs in accordance with the rules made or any other notification issue under this act is not subject to the bar of unjust and enrichment. Thus the input use in the manufacture of final product in accordance with CENVAT credit rule 2004 accrued and payable in cash in terms of section 142(3) does not attract bar of unjust and enrichment. 6. Regarding interest, Learned counsel submits that the appellant is eligible for interest for the delay in refund of due amount. Learned counsel submits that refund application was submitted on 05.11.2008 and the refund ought to have been paid wit....
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....Pvt Ltd Vs CCE & GST, Alwar, 2022 (381) ELT 88 (Tri - Del) M. OSI Systems Pvt Ltd Vs Commissioner Of Central Tax 2022-TIOL-872-CESTAT-HYD N. Terex India Pvt Ltd Vs CGST & CE, Salem, 2022 (63) GSTL 238 (Tri - Che) O. Indo Tooling Pvt Ltd Vs CCGST & CE, Indore, 2022 (61) GSTL 595 (Tri - Del) P. Circor Flow Technologies India Pvt. Ltd vs Pr. CGST & C. Ex., Coimbatore - 2022 (59) G.S.T.L. 63 (Tri. - Chennai) Q. Ranbaxy Laboratories Ltd Vs UOI, 2012 (27) STR 193 (SC) R. UOI Vs Hamdard (WAQF) Laboratories, 2017 (51) STR 214 (SC) 8. Learned AR reiterated the findings in the impugned Order and submits that the refund claim submitted by the appellant is unsustainable. 9. Heard both sides. As per the section 140(1) of the CGST Act, 2017....
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....after 01.07.2017. Section 142(3) of the CGST Act, 2017 governs the law relating to the transitional provisions including the refund of CENVAT Credit, duty, tax, interest or any other amount paid under the existing law and any amount eventually accruing to the person, which is not carried forward to GST. Sub- section (3) of Section 142 reads as under: "(3) 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....