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2022 (3) TMI 800 - AT - Central ExciseRefund of unutilised CENVAT Credit - whether cenvat credit rightly availed and the same is lying in their books un-utilised or not? - applicability of Rule 6(1), (2) and (3) of Cenvat Credit Rules - HELD THAT:- Admittedly appellant have manufactured dutiable finished goods, which have been cleared without payment of duty under exemption Notification No. 12/2012-CE to Mega Power Project awarded to a developer ‘Larson & Toubro’ through tariff based competitive bidding. Accordingly, in view of Rule 6(6)(vii), the provision of sub-rule (1), (2), (3) and (4) of Rule 6 are not applicable in the case of the appellant. Hence, appellant have rightly taken cenvat credit. Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on 30.06.2017, when the provisions of CGST Act (GST regime) was implemented w.e.f. 01.07.2017, and thus if the appellant has not taken the un-utilised cenvat credit to the GST regime by filing form TRAN-1, they are eligible to refund of the un-utilised credit in terms of the transitional provision under Section 142(2) and (6) of the CGST Act - Admittedly, in the facts of the present case, appellant has not taken the benefit of transactional provision for transfer of un-utilised cenvat credit to the GST regime. The appellant is entitled to refund of the un–utilised cenvat credit - appeal allowed - decided in favor of appellant.
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