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2019 (4) TMI 1918 - THE COMMISSIONER OF GST (APPEALS), AHMEDABADRefund of CENVAT Credit - rejection on the ground that the claimant had not filed mandatory declaration electronically in the Form GST TRAN-1 as stipulated under Rule 117 of Central Goods and Services Tax Rules, 2017 - Rule 5 of Cenvat Credit Rules, 2004 - HELD THAT:- Refund of Cenvat Credit not carried forwarded under GST is claimed by the appellant under Rule 5 of Cenvat Credit Rules, 2004 on 28-6-2018 i.e., after appointed day, it needs to be determined whether refund under erstwhile Rule 5 of Cenvat Credit Rules, 2004 is admissible under GST regime to the claimant who has not filed GST TRAN-1 required under Rule 117 of Central Goods and Services Tax Rules, 2017. The claim filed by the appellant even after introduction of GST was a routine and valid step for which no one can prevent them. On receipt of refund application, it becomes the function of the competent authority to scrutinize its legality and either sanction or reject the same applying the provisions under which it is claimed. In the instant case, when the appellant himself has preferred the claim under Rule 5 of Cenvat Credit Rules, 2004, deciding of the claim under CGST Act/Rules was not permissible, more particularly when transitional provisions i.e. Section 42(3) makes if mandatory on the authority to dispose such claim in accordance with the provisions of existing law. Thus, Rule 117 of CGST Rules, 2017 applied in processing/deciding the claim by the impugned authority is faulty. The grounds of denial of the refund claim is rejected and the matter is remitted back to the adjudicating authority to scrutinize the claim in accordance with the provisions of Central Excise law read with Cenvat Credit Rules, 2004 i.e. Rule 5 and Notification No. 27/2012-C.E. (N.T.), dated 18-6-2012 and to order a fresh on eligibility of the refund to the appellant ensuring principle of natural justice - Appeal allowed by way of remand.
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