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2020 (1) TMI 97 - CESTAT HYDERABADInterest on delayed refund - wrongful adjustment of refund amount against amounts allegedly due under the CGST Act - section 79(1)(a) of the CGST Act, 2017. Demand of interest on refund - HELD THAT:- There is no specific finding either in the Order-in-Original or in the Order-in- Appeal as to whether the appellant is entitled to the interest on refund under section 11BB or otherwise with the reasons. Therefore, it is a fit case to be remanded to the original authority for this purpose only. Appropriation of the amount towards amounts allegedly due under CGST Act - HELD THAT:- This Tribunal has no jurisdiction over any decision under the CGST Act. Transitional provisions for transfer of CENVAT credit and refund of duty, etc., from the excise or service tax to the GST have been made under the CGST Act and not under the Excise Act or Service Tax Act. Therefore, decisions pertaining to the transitional provisions are decisions under the CGST Act which the officers are fully competent to take but this Tribunal is not competent to decide appeals against - Further, this adjustment is contested by the appellant on the ground that the amount was not due under the realm of CGST Act. A decision as to whether the amounts are due or otherwise falls under the CGST Act which can also not be decided by this Tribunal. Under the CGST Act, there is a provision for GST Appellate Tribunal to hear appeals against such decisions. Without passing any remark on the appropriation of the amount towards amounts said to be under the CGST Act, the matter remanded to the original authority for limited purposes of giving specific finding on the admissibility of the interest on the amount of interest claimed by the appellant - appeal allowed by way of remand.
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