2024 (11) TMI 120

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....i Sanjay Kumar, Superintendent (AR) appeared for the Respondent ORDER This appeal is directed against Order-In-Appeal No. VAD-EXCUS-002-APP-555-2018-19 dated 21/12/2018 passed by the Learned Commissioner (Appeals) of Central Excise, Customs and Service Tax-VADODARA-I, whereby the rejection of refund claim made under Section 142 (3) of CGST Act, 2017 read with Section 11B of the Central Excis....

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....e submits that this issue has been decided by this Tribunal in the following judgments:- • Shree Ganesh Remedies Ltd. Vs. CCE & ST CESTAT Final Order No. 11721/2024 • Filatex India Ltd. Vs. CCE & ST VADODARA-II-2024 (8) TMI 393- CESTAT AHMEDABAD 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned ....

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....excisting. I find that this issue has been considered by this Tribunal in the case of Shree Ganesh Remedies Ltd wherein dealing with the same issue this Tribunal has passed the following 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 refund claim made by the appellant under Section ....

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.... of section 11B of the Central Excise Act, 1944: Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act." From the plain ....