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TMI Blog2019 (7) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 5 of the CENVAT Credit Rules, 2004. 2. After issuing Show Cause Notices, Orders-in-Original No. 109/2018 (R) dated 30.08.2018 and 110/2018 (R) dated 31.08.2018 came to be passed rejecting the refund claims and the same came to be upheld by the Commissioner of Central Tax (Appeals-II): C.G.S.T. & Central Excise, Chennai vide common impugned Order-in-Appeal Nos. 697 and 698/2018 (CTA-II) dated 28.12.2018. Aggrieved, the assessee has preferred the above appeals. 3. When the matter was called out on the date of hearing, Shri. S. Ramachandran, Ld. Consultant appearing for the assessee, reiterating the arguments advanced before the lower authorities, also contended as under : (i) The authorities below did not consider the explanation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was not even transferred to TRAN-1 under G.S.T. regime, which fact was conveniently ignored by the authorities below; (ix) By the above, the appellant satisfied the condition at paragraph 2 (h) by debiting the same amount and it is not the language of the statute that the debit should be from ST-3 alone, as held by the authorities below; (x) The Revenue itself acknowledges the non-transferring into TRAN-1, which is evident from paragraph 7 (iv) of the Show Cause Notices; (xi) Over and above the other allegations of the Revenue, the appellant had also executed an indemnity bond, as required by the Adjudicating Authority, to vouch that there were no multiple claims of refund; (xii) Ld. Consultant also furnished a copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Analytics India Pvt. Ltd. Vs. The Commissioner of G.S.T. & Central Excise in Service Tax Appeal No. 42172 of 2018 & anor. dated 27.06.2019 and the relevant findings as per Final Order Nos. 40942-40943/2019 dated 22.07.2019 read as under : "7.1 It is an undisputed fact that the appellant did not reverse the equal amount as required by the condition at paragraph 2(h) of Notification No. 27/2012 (supra). But the fact also remains that there was no provision in the ACES system to debit the value of refund and also the fact that the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed for the month of April 2018. 7.2 The above facts, according to me, are sufficient compliances wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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