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2022 (3) TMI 49 - CESTAT NEW DELHIRefund of CENVAT Credit - rejection on the ground of time limitation - whether refund arises by way of self assessment the same is not entertainable as Section 142(8) sub-Clause b provide for refund arising pursuing to assessment observing that assessment does not include self-assessment? - principles of unjust enrichment - HELD THAT:- On the issue whether assessment includes self-assessment, learned Counsel has drawn attention to Rule 2(b) of Central Excise Rules, 2002, wherein it have been specifically provided- assessment includes self-assessment of duty made by the assessee and provisional assessment under Rule 7. Thus, the first objection for refund is bad and against the provisions of law. Time Limitation - HELD THAT:- Section 142(3) of CGST Act, provides that after the appointed day (30th June 2017) every claim for refund of any duty, tax, interest, etc., under the existing law shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him (assessee) shall be paid in cash, notwithstanding, anything to the contrary contained under the provisions of existing law other than the provisions of sub-section 2 of Section 11B (unjust enrichment) of Central Excise Act - Further, again 142(8)(b) also similarly provides for disbursement of any refund arising pursuant to assessment or adjudication proceedings, except for the provisions of Section 11B(2) of Central Excise Act, which deals with unjust enrichment. Admittedly, in the facts of the present case, no limitation is applicable as provided under Section 11B (one year from the relevant date), due to overriding effect of CGST Act. Accordingly, the appellant is entitled to refund under the provisions of Section 142(3) r/w 142(8) (b) of the CGST Act r/w the erstwhile provisions of Central Excise Act and the Cenvat Credit Rules. The adjudicating authority is directed to disburse the amount of refund alongwith interest under the provisions of Section 11BB of the Central Excise Act - Appeal allowed - decided in favor of appellant.
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