2018 (9) TMI 1576 - AT - Central Excise

Refund claim of amount reversed - appellant cleared the goods availing the benefit of Notification No.33/2012-CE after reversing an amount of 6% - refund claimed as it appeared that the said amount of 6% was not required to be paid for availing the notification benefit - refund claim was denied on the ground of Limitation - unjust enrichment - transition to GST Regime - transitional credit - Held that:- The disputed amount of ₹ 5,20,800/- has otherwise passed muster under Section 11B of the Central Excise Act, 1944. The original authority, while rejecting the claimed amount of ₹ 6,55,200/- on the grounds of limitation did not find any such fault with the impugned amount of ₹ 5,20,800/-. Neither has the amount been found hit by unjust enrichment as per the provisions of Section 11B of the Central Excise Act, 1944.

Transitional provisions of Section 142 (3) of the GST Act - Held that:- Once the GST regime is in force, the pending refund claim, if sanctioned, will necessarily have to be paid in cash irrespective of the fact whether the refund amount pertains to that emanating from cenvat account or from account current. Any other interpretation would lead to a situation where the assessee, who is otherwise undisputedly entitled to the refund amount of ₹ 5,20,800/- is left high and dry only because that amount emanated from their erstwhile cenvat account - Refund allowed.

Appeal restored.