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2020 (2) TMI 908 - CESTAT CHENNAIRefund of un-utilized Cenvat Credit - refund denied for the reason that the appellant did not debit the refund amount from its Cenvat Credit balance at the time of making the claim - HELD THAT:- The period of dispute in this case is April, 2017 to June, 2017 and the application for refund was filed on 06.10.2017. There is no dispute that the appellant did not debit the refund amount since the same was carried over to GST through TRAN-1 and that the appellant did reverse the refund amount in their GSTR-3B Return for the month of October, 2018 under ITC reversal. There being no provision in the ACES system to debit the refund amount in the GST regime, subsequent reversal in the GSTR-3B file is sufficient compliance with paragraph 2(h) of Notification No. 27/2012 ibid, which is also in tune with the CBIC Circular No. 58/32/2018 ibid - there is no justification in the denial of refund by the authorities. The denial of refund is not in accordance with law - Appeal allowed - decided in favor of appellant.
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