AI Drafter 
TaxTMI 
TaxTMI 
2025 (9) TMI 257
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.... the Commissioner (Appeals) vide his above referred order in an appeal preferred before him by the unsuccessful Assessee-Appellant, is assailed in this appeal. 2. Facts of the case, in a nut shell, is that Appellant is a manufacturer of steel and imported iron ore / iron ore fines. Through 03 Bills of Entries and cleared its imported goods upon provisional assessment. After the finalisation of assessment, Appellant had paid CVD and SAD of Rs.45,54,866/- between July, 2018 and July, 2019 but could not avail CENVAT Credit that was discontinued in the GST regime. Accordingly, Appellant sought for refund of the said amount in cash citing provision contained in Section 142(3) of the CGST Act but it was disallowed by the Refund Sanctioning Aut....
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.... "any other amount", for which order passed by the Commissioner (Appeals) is required to be set aside. 4. In response to such submission, learned Authorised Representative for the Respondent-Department Mr. P.K. Acharya has argued in support of the reasoning and rationality of the order passed by the Commissioner (Appeals) and in citing judicial decision passed by Hon'ble High Court of Jharkhand in the case of M/s. Rungta Mines Ltd. Vs. Commissioner of CGST and CX [2022-TIOL-252-HCJharkhand- GST] he further argued that provision of Section 142(3) does not entitle a person to seek refund who has no such right under the existing law and even without referring to the said judgment also, learned Commissioner had given similar findings tha....
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....f Custom Duties paid subsequent to 01.07.2017 on account of non-fulfilment of Export Obligation, are eligible for cash refund when the Appellant cannot take these amounts as Cenvat Credit. The co-ordinate Benches of Tribunal have been consistently holding that the Appellant would be eligible for Cenvat Credit. The issue in the present appeal is squarely covered by these decisions. 18. In the case of OSI Systems Pvt Ltd vs CCT, Rangareddy [2022 (9) TMI 801 - CESTAT Hyderabad], this Bench while dealing the issue as to whether the Service Tax paid on RCM basis subsequent to 01.07.2017, which otherwise is eligible as Cenvat Credit, can be taken as cash refund under Sec.142(3) of CGST Act, 2017 was considered and has held as under: ....
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....2 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 subsection (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal." 21. Therefore, I find all the case laws cited by learned AR cannot be applied now. On the other hand, the decisions of Mithila Drugs Pvt Ltd., (supra), Clariant Chemicals India Ltd., (supra) and ITCO Industries Ltd., (supra) cited by Learned Counsel read with Bosch Electrical Drive India Pvt Ltd., (Larger Bench) are squarely applic....
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....re to the effect that express provision though was not available in the existing Act (Now erstwhile Excise Act and Cenvat Credit Rules, 2004) for cash refund, Assessee is eligible to take cenvat credit amount so paid under the Service Tax Rules and even in the Ganges International Pvt. Ltd judgments cited supra, it was also directed that such provision as available under section 142(3) could be treated as a dire necessity and by invoking "Doctrine of Necessity" relief can be granted to the Appellant in such kind of quasi-judicial/ administrative matter." 6. Therefore, when Section 146(6) of the CGST Act, 2017 commands this Tribunal to dispose of claim of CENVAT Credit in accordance with provision of existing law namely the Excise Act and....