2023 (3) TMI 736 - HC - Central Excise

Refund of CENVAT credit post GST era - corresponding debit to the CENVAT credit account - impossibility compliance with the conditions of Notification No.27/2012 - Export of goods - Excluding the period spent to pursue the claim at wrong forum - Section 142(3) of GST Act, 2017 - HELD THAT:- This order is patently erroneous on several grounds. Firstly, the eligibility of the petitioner to refund on a substantive basis has itself, never been questioned. The denial is based solely on a technical basis - That apart, the fact that Notification No.27/12 has been held to propound an incorrect condition by this Court as well as by the CESTAT ought to have merited consideration with the authority. Instead he does not advert to this aspect of the matter at all.

The impugned order is wholly incorrect in law and is liable to be set aside - Petition allowed.