Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 415 - CESTAT CHANDIGARHRecredit of amount already reversed - Section 142(3) of the CGST Act 2017 - HELD THAT:- It is a fact on record that when the appellant filed the refund claim of cenvat credit reversed by them, it was not the issue but with the introduction of CGST Act 2017, the issue of re-credit was arise in terms of Section 142 (3) of the CGST Act 2017 and the appellant was having no occasion to raise the issue of the re-credit before the adjudicating authority as the adjudicating authority itself has passed the impugned order after introduction of CGST Act 2017. Moreover, the issue of entitlement of re-credit is a legal issue and the same may be raised in the case proceedings. The appellant is entitled to recredit of the amount already reversed before introduction of CGST Act 2017 - Appeal allowed - decided in favor of appellant.
|