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2021 (10) TMI 1345 - AT - Service TaxJurisdiction - power of CESTAT, having been constituted under the Customs Act, 1962, can look into and decide refund claims under C.G.S.T. upon the introduction of the Central Goods and Services Tax Act, 2017 - Refund of amount of service tax paid - HELD THAT:- The transfer of CENVAT Credit lying as balance as input credit is purely a provision of the C.G.S.T. Act and CESTAT has no role in interpreting or applying the said provisions. We find that there is a clear divergence taken in this decision. In many decisions of this Tribunal, this Tribunal has considered the refund matter which was under Section 142(3) of the C.G.S.T. Act and decided the appeal. Therefore, there are nothing wrong in referring the matter by the Learned Single Member to the Larger Bench - the reference made by the Learned Single Member is correct and legal. Whether this Tribunal has jurisdiction to entertain the appeal in question? - Section 142(3) of the C.G.S.T. Act, 2017 - HELD THAT:- As per Section 142(3), only those claims in which the amount of CENVAT Credit, duty, interest was paid in the existing law, i.e., the Central Excise Act, 1944 and and the Finance Act, 1994, shall be disposed of in accordance with the same Acts. In the present case, the appellant had paid the Service Tax subsequent to the introduction of the C.G.S.T. Act and thereby, the CENVAT Credit got accrued to the appellant. In this case, it is not the refund of Service Tax paid under the existing law whereas the refund sought for by the appellant is in respect of the CENVAT Credit which accrued after the introduction of the C.G.S.T. Act, 2017 - Moreover, there is no provision either in the Central Excise Act or the Finance Act for refund of CENVAT Credit. The refund of CENVAT Credit was provided under the C.G.S.T. Act only. Therefore, the present claim is not arising out of the existing law and hence, the same cannot be disposed of under the existing law. To have a consistent view and uniform legal position, in the interests of justice, this matter must be decided by a Larger Bench. The question to be answered by the Larger Bench is referred as under: “Whether a refund order passed under Section 142 of the Central Goods and Services Tax Act, 2017 is appealable before the Customs, Excise and Service Tax Appellate Tribunal or otherwise?” The Registry is directed to place this matter before the Hon’ble President for constituting a Larger Bench to decide the above question of law.
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