2025 (9) TMI 476

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....nt, however, has been seeking repeated adjournments citing personal difficulty or medical difficulty as the reason. On 06.05.2024 appellant requested three weeks' time to submit the synopsis. It is thereafter that a fresh counsel got engaged by the appellant but still the appellant repeatedly requested for adjournment except on 25.11.2024 and 15.01.2025 when the adjournment was requested on behalf of the department. Finally on 26.05.2025 the following order was passed: "Learned counsel for the appellant has sought an adjournment on the ground of illness. Learned authorized representative appearing for the department points out that as many as 13 adjournments have already been taken by the appellant. List on July 2, 2025. 2. It is made clear that no further adjournment shall be granted to the appellant." 3. In view of the said clarification and the absence of appellant today despite the said warning and clarification we refrain ourselves to adjourn the appeal any further. Relying upon the decision of Hon'ble Supreme Court in case of Balaji Re-Rolling Mills vs. Commissioner of Central Excise reported in 2014 (16) SCC 360 (SC), para 10 to 13 thereof, we hereby pro....

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....ed to the appellant proposing the rejection of said refund claim. The proposal has rightly been confirmed vide order no. 64/2019-2020 dated 31.12.2019. It has been held that as CVD and SAD were paid post implementation of the Goods and Service Tax regime, the appellant could not avail CENVAT credit of the interest paid on the CVD and SAD. The transitional provisions under CGST Act do not talk about refund of any interest paid after 01.07.2017. Ld. AR submitted that there is no infirmity in the said findings. The appeal filed there against is, accordingly, prayed to be dismissed. 8. Having heard the learned departmental representative and perusing the facts and the grounds of appeal filed by the appellant and the entire record of the appellant it is observed and held as follows. 9. M/s Rajshree Global Private Limited, the appellant herein, imported capital goods without payment of customs duty against EPCG authorization number 023 000 6190 dated 05.01.2011 by Bill of Entry No. 266 57 63 dated 18.01.2011. The appellant, however, could not fulfill the export obligation within the prescribed time limit. As per the Foreign Trade Policy, in case of such failure, the appellant was r....

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....lance of the said amount as on the appointed day has been carried forward under this Act. and sub-section (8) (a) and (b) reads as follows:- "(8) (a) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and the amount so covered shall not be admissible as input tax credit under this Act; (b) where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes refundable to the taxable person, the same shall be refunded to him in cash under the said law, notwithstanding anything to the contrary contained in the said law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as input tax credit under this Act." 13. In view of the foregoing provisions of CGST Act, ....

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.... (a) xxxxxxxxxx (b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) xxxxxxxxxxxxxxxx (e) xxxxxxxxxxxxxxxx (f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed." In view of above, the right of notice to claim refund under Central Excise Act, 1944 are not affected and refund is admissible. From a conjoint reading of sub section (3) (5) and (8A) of Section 142 of the ....