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2019 (5) TMI 1810 - THE APPELLATE AUTHORITY UNDER GST, ANDHRA PRADESHRefund claim on account of excess Cenvat credit - Adjudicating Authority has rejected a refund claim of ₹ 3,06,785/- by restricting the input under CGST Act, 2017 for the month of November, 2017 - HELD THAT:- To ascertain any rationality in the contention of the appellant, the inspecting authority has been asked to submit Para-wise remarks against the grounds of the appellant and the AA has submitted para-wise remarks by strongly reiterating the findings as in the assessment order - The A.A also remarked that any excess credit available under Central Excise shall be claimed through Tran-01 only, but the appellant attempted to claim as a refund of excess CENVAT credit. The A.A observed that such excess credit of any existing law pertaining to the period before appointed day i.e. 1-7-2017 shall be disposed off in accordance with the provisions of existing law i.e. Central Excise Act & Rules. These remarks of A.A strongly advocating that claim of excess CENVAT credit pertaining to Central Excise Act cannot be allowed as refund under GST Act. In view of the discrete and relevant instructions to the present dispute, contemplating for not sanctioning refund of excess Cenvat credit during GST period. Hence, it is held that the refund rejection orders of A.A are legally sustainable and in tune with the provisions of CGST Act. Appeal dismissed.
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