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2021 (6) TMI 711 - AT - Central ExciseCondonation of delay in filing refund claim - Refund of CENVAT Credit - export of granite slabs and tiles - non-reversal of the credit at the time of filing refund claims - procedural lapse or not - HELD THAT:- The adjudicating authority allowed the refunds by holding that non-reversal of the credit at the time of filing refund claims is only a minor procedural lapse and reversal is ensured before sanctioning of the refund; hence the delay was condoned. The eligibility of the appellant to claim refund is not disputed and it is also not disputed that the appellant has debited the amount claimed in the GSTR3B. Also, the Tribunal has consistently held that credit reversed without being utilized considered as if credit has not been taken. Hence the credit reversed in GSTR-3B tantamounts to not been taken credit in clause 1 - when the adjudicating authority has held that the belated debit is only a procedural lapse and technical in nature but the learned Commissioner(Appeals) in the impugned order has not discussed this aspect nor has given any contrary findings. The appellant has reversed the credit in the GSTR-3B; but there was only a delay in debiting the same and this delay is procedural delay and will not disentitle the appellant from claiming the refund - Rejection of refunds is not sustainable - the impugned order rejecting the refunds is not sustainable - appeal allowed - decided in favor of appellant.
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