TaxTMI 
TaxTMI 
2026 (7) TMI 644
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....Commissioner (Appeals) against this letter, who has dismissed the appeal. Therefore, the appellants are before the Tribunal. 2. The Ld Chartered Accountant, appearing on behalf of the appellant, submits that when the Rebates were granted by way of various Orders in Original in August 2017, the Cenvat provisions were no more in force as the new regime of GST had already come into place with effect from 1.7.2017. Therefore, the Adjudicating authority was required to grant the rebate only by way of cash since the appellant could not have availed the Cenvat Credit. He cites various case laws wherein the Tribunals and High Courts have held that the exporter would be eligible for cash refund in case of such Rebate claims. Accordingly, it is prayed that the appeal may be allowed. 3. The Ld. AR, appearing for the Revenue submits that in respect of the OIOs passed by the Adjudicating authority granting the part amount of Rebate in cash and part amount by way of Cenvat Credit, the appellants have not filed any Appeal before the Commissioner (Appeals). They have once again approached the same Adjudicating authority to grant the balance refund by way of cash. This procedure has been held....
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....elay in filing the appeal. Here, I find that first of all the appellant submitted the appeal against a letter which is not appealable and secondly, the period for filing appeal against all thirty eight refund orders had already been over since long. Accordingly, as found supra the instant appeal is not acceptable for the reasons mentioned above." 12. The Ld Chartered Accountant vehemently argued that the letter dated 1.5.2019, being a 'Speaking Order', can still be taken as an appealable order. But it is seen that the Commissioner (Appeals) has not dismissed on the appeal on this ground alone. He has also held this no appeal was filed in respect of Rebate sanctioning OIOs, within the time limit. 13. After going through the above factual details, I find that the appellant was required to file his appeal before the Commissioner (Appeals) against the OIOs passed granting the Rebate partly by cash and partly by way of Cenvat. They have failed to do so. As correctly pointed by the Asst Commissioner, he becomes functus officio once the OIO is passed. He cannot sit on the same to modify or rectify it. Further it seen that even this request letter has been filed much later after abou....
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....icable in the instant case, as per proviso (a) to Section 11B (2) of the Central Excise Act. 1944. ORDER In view of the above, I sanction the refund of < 3, 23, 854.00 (Rupees Three Lakh Twenty Three Thousand Eight Hundred Fifty Four) only to M/s Wacker Metroark Chemicals (P) Ltd., Vill. & P.O .- Chandi, Diamond Harbour Road, P.S .- Bishnupur, Dist. 24Pgs(S), pin - 743503 on the export clearance of excisable goods vide ARE-1 No. 7116400674 DT 03.11.2016 in terms of Sec 11B of the C.Ex. Act, 1944 read with Rule 18 of the C.Ex. Rules 2002 and Notification No. 19/2004-Central Excise (N.T.) dated 06.09. 2004 alongwith the guidelines laid down in CH. 8 of Abstract of Contents to CBEC's Excise Manual of Supplementary Instructions and at the same time allow re-credit of Rs. 1,280.00 (Rupees One Thousand Two Hundred Eighty) only in their Cenvat Credit account. /08/2017 (PANDIYARAJ G V) Assistant Commissioner Central Tax, CGST & CX Bishnupur Division, Kolkata South Commissionerate Document 2 WACKER BISHNUDAS PAHARI ASSISTANT MANAGER TAXATION Wackor Motroark Chemicals Pvt. Ltd DH Rand Chendi 24:Pargarsat (5) Wirst Bengis ICHicutal 743502 Anos Tel +91:35 24072-228 F **....
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....¥€ à¤à¤¸ टी à¤à¤µà¤¨ (5 वीं मलित): 180, राजडांगा मेन रोड : शांतिपलà¥à¤²à¥€ : कोलकाता-700107 GST BHAVAN (5TH FLOOR), 180, RAJDANGA MAIN ROAD,SHANTIPALLY, Kolltata-700107, e-mail: [email protected] C.NO.V(18)20/Refund/Wacker/BPD/Tech/KOS/18-19 5000 Dated: 15/02/2019 To M/S. Wacker Metroark Chemicals Put. Ltd. D.H Road, Chandi 24 Parganas (S) Pin-743503 sir, Sub: Refund amount ordered to be re-credited in CENVAT credit account on the export Clearance of excisable goods post implementation of Goods and Service Tax (GST] - reg. Kindly refer to your letter dated 14/01/2019 on the above subject. On scrutiny of the documents, it Is noticed that you have claimed refund of Rs.5,15,840/- ordered to be re-credited in Cenvat credit account based on the order passed by the Assistant Commissioner, CGST & CX, Bishnupur Division. In this connection, your kind attention is brought to Section 35 of Central Excise Act, 1944. wherein it has been envisa....