2024 (8) TMI 393

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....is not admissible as the same is not covered by Clause (a) to (f) of subsection (2) Section 11 B of Central Excise Act, 1944 and as per Section 142 (8)(a) of CGST Act, 2017, the refund is not admissible. 2. Shri Vinay Kansara, Learned Counsel appearing on behalf of the appellant submits that the reason for rejection of the refund claim have been addressed in various judgments and it was held that even though the service tax was paid under reverse charge mechanism after 01.04.2017, but for the period prior to 01.07.2017, the refund of such duty paid being a Cenvat credit is admissible. 2.1 He further submits that the Lower Authorities have rejected the claim also on the ground that as per Section 142 (8)(a) of CGST Act, 2017 there is bar f....

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....rates the findings of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. I find that the lower authorities have rejected the claim on the ground that the refund of Cenvat is not appearing under Clause (a) to (f) of Section 11 B (2). In this regard, I am of the view that since, the refund was otherwise not admissible in cash in respect of Cenvat credit but by virtue of Section 142 (3), the assessee is eligible for refund. Therefore, Clause (a) to (f) are not relevant for the purpose of refund of Cenvat credit in terms of Section 142 (3). Accordingly, on this ground the refund was wrongly rejected. 4.1 As regard the contention of the Lower Authorities that refund is barred due t....