TaxTMI 
TaxTMI 
2024 (8) TMI 1197
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....made an application for refund of an amount of Rs. 64,88,803/- and another application for refund of an amount of Rs. 48,44,124. Both these applications were disposed of by the Assistant Commissioner, Central Excise, Nellore Division by two separate orders dated 19.06.2017. In the first order, the Assistant Commissioner rejected the refund claim of Rs. 60,53,365/- and held that ineligible amount of Rs. 4,35,438/- is allowed to be taken back as credit in the CENVAT credit account of the petitioner. Similarly, in the second order, the Assistant Commissioner rejected eligible refund claim of Rs. 35,57,702/- while allowing ineligible amount of Rs. 12,86,422/- to be taken back as credit in the CENVAT credit account of the petitioner. 2. Aggriev....
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....s of the Hon'ble Supreme Court, Government issued circular bearing No.180/12/2022-GST dated 09.09.2022 setting out the conditions under which the manufacturers/ dealers were given a second chance to transition from CENVAT credit to the GST regime. 5. The petitioner, opted to try his luck by filing a fresh TRAN-1 form seeking transition of CENVAT credit which had not been refunded on account of the above orders. This application of the petitioner was rejected by the Deputy Commissioner on 27.02.2023. The application of the petitioner was rejected on the ground that the said application is covered by instruction No.4.7 of the aforesaid circular and as such the request of the petitioner for transitioning further credit is not permissible. 6.....
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....ile an appeal against the earlier order of rejection of transition. In the present case, the rejection order was passed under the CENVAT regime itself and it is not an order of rejection of TRAN-1/TRAN-2. 9. The learned Government Pleader for Commercial Taxes, would submit that in any event, the application would have to be rejected in as much as the order of rejection of refund effectively bars any usage of the said credit and consequently there cannot be any transition of that credit from the CENVAT regime to the GST regime. 10. This contention raised by the learned Government Pleader is not available in the order impugned before us and as such cannot be looked into in view of the judgment of the Hon'ble Supreme Court in Mohinder Singh ....