TaxTMI 
TaxTMI 
2026 (4) TMI 1426
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....or export of goods. However, before the goods could leave the factory, the export order was cancelled. In the meantime, appellant had paid central excise duty on the said 5 invoices and also filed ER-1 returns. Consequent upon cancellation of export order, they requested the jurisdictional range for recredit of amount, which request was rejected both by the Assistant Commissioner as well as by the Commissioner (Appeals). Hence, they filed the present appeal. 2. Learned Advocate submits that the appellant issued five invoices on 07.01.2017 as per the requirement of their overseas buyer for export of goods. However, due to certain technical issues, the said export order got cancelled and the goods were not exported. In the meantime, they h....
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.... • UPL Ltd Vs. UOI- 2022 (379) ELT 183 (Guj.) 3. Opposing the prayer, learned AR mentioned that the department had suggested the appellant to file proper refund claim which was not done. She reiterated the finding of learned Commissioner (Appeals) and justified the impugned order rejecting the refund claim of the appellant on the ground of limitations. 4. Heard both the sides. I find that the appellant at the earliest possible opportunity had intimated the department on 10.02.2017 regarding cancellation of export order and also made a request for recredit of excise duty paid by them from Cenvat credit account as the final goods were not removed from the factory. The Jurisdictional officers should have either allowed recredit o....
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....mending GST TRAN -1 is already over. Taking re-credit of any amount at this stage in CENVAT credit account would result into revision in the amount of CENVAT credit carried forward in the ER-1 relating to the period ending with the day immediately preceding the appointed day, which was available for taking credit into the Electronic Credit Ledger under table GAT TRAN-1. As such, your request is ultimately seeking amendment in the GST TRAN-1; and, in absence of any power vested in this office for the purpose, this office is not in a position to entertain your request. You may, however, check the feasibility of resorting to the provisions of rule 120A of the CGST Rules, 2017, within such further period as may be extended by the jurisdictional....
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....n their part. The Assistant Commissioner issued order-in-original on 5th February,2019 rejecting the claim of the party, which order was also upheld by the Commissioner (Appeals). 4.3 I find that CBIC had set their standards to provide following key services within specified timelines as shown below:- OUR STANDARDS We aspire to provide the following key services within specified timelines: S. No. Key Services Timelines 1. i. Acknowledgement of all written communication including declarations, intimations, applications and returns 3 days ii. Acknowledgement of communication received through electronic media 2. Convey decision on matters including declarations or assessments Immediate 3. ....
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....s (P) Ltd (cited supra) held that when duty is paid under mistake, refund of excise duty paid by the unit which was liability of another unit due to an error in the ERP system, cannot disallowed. The Appellant is entitled to refund and limitation period under Section 11B shall not apply. Similarly, in the case of South Eastern Coal Fields Ltd Vs. Commissioner of C. Ex. & ST, Raipur reported at 2017 (349) ELT 303 (Tri. -Del.), it has been held that "excess duty paid by assessee on account of retrospective withdrawal of coal price by Coal India Ltd. cannot be retained by Revenue." Hon'ble Bombay High Court in the case of Hindustan Cocoa Products Vs. UOI reported at 1994 (74) ELT 525 (Bom.) also held that refund admissible if duty is paid unde....