TaxTMI 
TaxTMI 
2026 (2) TMI 1076
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....ion 3(5) of the Customs Tariff Act, 1975. The DGFT thereafter issued a final duty-paid regularisation letter dated 18.08.2022. 3. Under the erstwhile Central Excise law, the CVD and SAD so paid were admissible as CENVAT credit under Rule 3 of the CENVAT Credit Rules, 2004. However, post implementation of GST w.e.f. 01.07.2017, there existed no mechanism to avail or transition such credit, though the duties were paid under the existing law. Accordingly, the appellant filed a refund claim of Rs. 78,09,688/- on 09.01.2023 under Section 11B of the Central Excise Act, 1944. 4. The refund claim was rejected on the grounds that CENVAT credit had not accrued prior to the appointed day. It was held that Section 11B does not permit cash refund of CVD and SAD, and accordingly the claim was rejected as time-barred. 5. The Ld. Commissioner (Appeals), vide the impugned Order-in-Appeal No. 22/SLG-CE/2024-25 dated 20.06.2024, upheld the rejection of the refund claim. 5.1. The appellant has filed this appeal against the rejection of the refund claim vide the impugned order. 6. The appellant has submitted that they are entitled to refund of CVD and SAD under Section 142(3) and 142(6) ....
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....Age Laminators Pvt Ltd vs Commissioner of Central Excise, Goods and Services Tax, Alwar, Rajasthan [2022(3) TMI 748] * M/s. Mithila Drugs Pvt Ltd vs Commissioner of Central Goods and Services Tax, Udaipur (Rajasthan) [2022 (3) TMI 58 - CESTAT New Delhi] * M/s. Flexi Caps and Polymers Pvt Ltd vs Commissioner, CGST and Central Excise Indore [2021(9) TMI 917 - CESTAT New Delhi] * M/s. Thermax Limited vs Union Of India [2019 (2) TMI 1744 Gujarat High Court] * M/s. Krah Woory India Pvt. Ltd. vs Commissioner of GST & Central Excise, Chennai [2024 (2) TMI 368 - CESTAT CHENNAI] * M/s. Brose India Automotive Systems Pvt Ltd vs Commissioner of CGST & Central Excise, Pune -1 [2022(5)TMI 480] * M/s. Aurobindopharma Ltd. vs Commissioner of Central Tax Hyderabad - Customs and Commissioner of Central Tax, Medchal - GST [2024 (2) TMI 367 - CESTAT HYDERABAD] * M/s. Hindustan Equipments Pvt. Ltd. Vs Commissioner of CGST & central Excise, Indore (2024) 24 Centax 69 (Tri.-Delhi) 6.3. In view of these submissions, the appellant prayed for allowing their appeal and ordering for sanction of the refund claimed by them. 7. On the other ha....
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.... - as credit of CVD and SAD was no longer available under GST regime, which was however available under erstwhile regime of Central Excise prior to 30-6-2017, an appellant is entitled to refund under the provisions of Section 142(3) and (6) of Central Goods and Services Tax Act, 2017 . The relevant paragraphs of the said decision are reproduced below for ready reference: "7. Having considered the rival contentions, I find that the payment of CVD and SAD subsequently during GST regime, for the imports made prior to 30-6-2017 is not disputed under the advance authorisation scheme. It is also not disputed that the appellant have paid the CVD and SAD in May, 2018 & May, 2019, by way of regularisation on being so pointed out by the Revenue Authority. Further, I find that the Court below have erred in observing in the impugned order, that without producing proper records of duty paid invoices etc. in manufacture of dutiable final product, refund cannot be given. I further find that refund of CVD and SAD in question is allowable, as credit is no longer available under the GST regime, which was however available under the erstwhile regime of Central Excise prior to 30-62017. Accor....
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....ws that the Act contains a provision to take care of such unutilized credits of the assessee to be refunded to them in cash. The relevant provision is Section 142 of GST Act, with sub-section (3) thereof reads as follows :- "(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 :" 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....