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2019 (2) TMI 1744 - HC - Central ExciseRebate claim/refund in cash instead of crediting the same in CENVAT Account - Rule 18 of the Central Excise Rules, 2002 - the revisional authority rejected the petitioner's case for rebate on the exported goods, however, on the ground that the Government cannot retain an amount which is not due to it - Sub-Section(3) of Section 142 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The duty, which was paid by the petitioner, which was otherwise not payable on the exported goods and therefore, rebate of such duty was not admissible in terms of Rule 18 of the Central Excise Rules. However, the duty, which was paid by the petitioner is held to be treated as voluntary deposit - As per Section 142(3) of the GST Act, every claim for the refund filed by any person before, on or after the appointed day i.e. 01.07.2017 for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, should be disposed of in accordance with the provisions of existing law and any amount eventually accruing to such person should be paid in cash. In case of M/s. Lanxess India Pvt. Ltd. [2014 (12) TMI 571 - MADRAS HIGH COURT], the Commissioner (Appeals) has directed the sanctioning Authority to refund in cash. As per the GST transition provisions, the balance of credit lying un-utilized in account as on 30.06.2017 only gets carried forward - Hence, in the present case also, what was lying in CENVAT account of the petitioner before 10.07.2017 was to be carried forward in fresh account of CENVAT account after appointed day i.e. 01.07.2017. The respondent No.2 ought to have directed the sanctioning Authority to refund the duty of the amount in cash instead of credit in the CENVAT account - impugned order passed by the respondent is partly modified to the extent that instead of crediting the duty in the CENVAT account of the petitioner, the sanctioning Authority is directed to refund the amount in cash to the petitioner - Petition allowed in part.
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