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2021 (9) TMI 638 - CESTAT NEW DELHIRefund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund and thereafter, again filed the refund claims - entitlement to re-credit under the repealed provisions of N/N. 27/2012-CE - Applicability of first Proviso to Section 142(3) of the CGST Act, 2017 - HELD THAT:- The provisions of Section 142(3) First Proviso read with Section 142(6)(a) along with the proviso clearly provides that the existing pending claims of an assessee under the repealed Central Excise Act or Service Act provisions shall be decided in accordance with erstwhile Act, and it further provides that if any claim of refund is rejected, the same shall lapse. The present appeals are also bad under the principles of res judicata, as the same issue of refund attained finality on passing of the order by the Commissioner (Appeals) in the year 2018 as the appellant chose not to file any further appeal before the higher forum. Further, the subordinate legislation is effective or in force till the date of Parent Act only. As the Parent Act in this case is repealed w.e.f. 1.7.2017, when the CGST provisions, came into force. Accordingly, the appellant have erred in law taking re-credit of the rejected refund amount in the year 2018 and thereafter they have again filed claim for the rejected amount of refund. There are no merits in the appeal - appeal dismissed.
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