2026 (6) TMI 259

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....riginal authority rejected the refund claim on the ground that any claim filed after 01.07.2017 shall be disposed of as per the provisions of existing law and any amount accruing shall be paid in cash. Referring to Section 142(3) of CGST Act, 2017 it was observed that there is no provision in the existing law to provide any refund in cash of cenvat credit that was not availed by the claimant in the ST-3 return. Aggrieved by this order, the appellant filed an appeal before the Commissioner (Appeals) who after making certain observation remanded the matter to the original authority for a fresh adjudication. Aggrieved by this remand order, the appellant is in appeal before us. 2. The Learned Chartered Accountant (CA) submitted that the appe....

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..... The learned Authorised Representative on behalf of the Revenue submitted that the Commissioner (Appeals) had set aside the order of the original authority and remanded the matter for a fresh adjudication based on the observations made therein; hence, there is nothing on record that can be appealed against by the appellant and hence, requested to remand the matter to the original authority to decide the issue based on the observations of the Commissioner (Appeals) in the impugned order. 4. Heard both sides. The Commissioner (Appeals) in the impugned order observed as follows: "5.2  I find that the appellant has paid the service tax of Rs.6,01,22,520/-(inclusive of cess) on Royalty charges paid towards their overseas affili....

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....im under Sec. 140(1) of the CGST Act, 2017, for transfer of credit, but since the service tax itself was paid only after 01.07.2017, the chance of making an application in GST TRAN-1 under Sec.140(1) was not possible and also making such an application is not allowed; e) The only way out for the appellant was to make a claim under Sec. 142 (3) of the CGST Act, 2017, therefore they had applied for refund under Sec. 11B of Central Excise Act, 1944/Sec.83 of the Finance Act, 1994, under the said Transitional provisions;   f) 1 also find that though the appellant is eligible for taking credit of the amount so paid under Service Tax Rules, there is no provision in the new regime to allow such refund as input tax credit in ....