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2022 (6) TMI 711 - AT - Service TaxRefund of CENVAT Credit - rejection of refund on the ground observing that refund was allowable only in case of unutilised credit due to export, and refund was not allowable for not being able to carry forward part of cenvat credit to GST regime - HELD THAT:- The Commissioner (Appeals) has held that the respondent – assessee is entitled to refund of the balance amount of cenvat credit. However, he observed that it is subject to merits and compliance under Section 142(9)(b) of the CGST Act. From plain reading of the provisions of Section 142(9)(b) of the CGST Act, it is found that there is no further compliance or merit required to be seen. This section very clearly mentions that, if any, additional amount is found to be available as credit in favour of an assessee on filing of the revised return as per law, and pursuant to such return, if any, amount is found refundable then the same shall be refunded to the assessee under the existing law notwithstanding anything contrary contained in the said law, other than unjust enrichment. There is no further inquiry required in the matter and in view of the categorical finding of the Commissioner (Appeals) - the assessee is entitled to refund - Appeal allowed - decided in favor of appellant.
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