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2022 (3) TMI 693 - HC - Central ExciseEntitlement for interest of refund from the date of deposit - Post GST regime - grant of interest as per the amended provisions of Section 35FF of the Central Excise Act, 1944 - HELD THAT:- Claim for refund in the present case was filed on 6th January, 2016 which was returned and again filed on 19th April, 2017. Section 142 of the Act deals with miscellaneous transitional provisions including the claim for refund filed by any person before, on or after the appointed day for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law. Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to the plea raised by the appellant qua the issue of jurisdiction. The provision explicitely provides that every claim of refund shall be dealt under the existing law i.e. Central Excise Act, 1944 and not by the provisions of the Act. Thus the plea of transfer of jurisdiction due to GST regime is not available to the appellant - It is not disputed that the provisions of Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia and, therefore, law laid down by the Supreme Court in the case of Sandvik Asia Ltd. [2006 (1) TMI 55 - SUPREME COURT] shall be applicable to the present case. The applicability thereof to the facts of the present case - the instant appeal is hereby dismissed.
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