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2022 (5) TMI 563 - AT - Central ExciseRefund of Central Excise Duty - return of goods post GST era which were supplied earlier - duty deposited on excisable goods cleared in the month of June, 2017, which were rejected by the buyer and same were finally returned back in January, 2018 - Rule 16 of Central Excise Rules, 2002 - Applicability of principles of unjust enrichment - HELD THAT:- Section 142(3) of CGST Act provides that Every 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, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of Section 11B(2) (unjust enrichment). Thus, various provisions and requirement for refund, it is found that the appellant has satisfied all the conditions as required under Section 142(1) read with Rule 16 of Central Excise Rules. Further, there is only some confusion with regard to the status of the buyer returning the goods, whether the registered or not registered. Under the facts and circumstances that the buyer was not a registered dealer under the provisions of Central Excise Act but was registered under the provisions of the GST Act, it is held that the Court below have erred in holding that the goods has been returned by a registered dealer, and hence there should have been proper invoice for return, and in such circumstances, there is no time limit applicable. In such circumstances, the selling dealer/ manufacturer is entitled to cenvat credit under the provisions of GST, on the strength of the invoice for return of goods. It is held that for such deemed lapse in procedure, the substantial benefit of refund of duty paid at the time of clearance cannot be denied to the appellant, as the appellant have fulfilled all the conditions precedent for being entitled to refund - Adjudicating Authority is directed to grant refund within a period of 45 days from the date of receipt of a copy of this order alongwith interest under Section 11BB of the Central Excise Act - appeal allowed - decided in favor of appellant.
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