TMI Blog2020 (3) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act 1944 to allow cash refund of cesses lying in balance in the CENVAT Credit account on the ground that appellant was not able to use the same. Appeal dismissed - decided against appellant. - Central Excise Appeal No. 30591 of 2019 - Final Order No. 30689/2020 - Dated:- 25-2-2020 - HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) None for the appellant. Mr. A. Rangadham, Authorized Representative for the respondent. ORDER PER: P. VENKATA SUBBA RAO This appeal is filed by the appellant against order-in-appeal No. GUN-EXCUS-000-APP-076-19-20 dated 19.09.2019. 2. The facts of the case in brief are that appellant is a manufacturer of pharmaceuticals and is a 100%EOU. They are availing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the GST Act, the same is not meant to be transitioned to the electronic credit register in the GSTN. Further, the definition of 'eligible duties and taxes' as per the explanation 3 under Section 140 of the CGST Act, 2017 was amended with retrospective effect from 01.07.2017 whereby it is specified that cesses are excluded from the definition of 'eligible duties and taxes', Thus, the credit is ab initio not available for utilization for GST. In view of the above, cesses are not be transitioned through TRAN-1, and, accordingly, the appellant did not transition the impugned cesses. Further, as per the transitional provisions specified under CGST Act, the credit balances not transitioned to GST regime shall lapse, and, as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not meant to cover to refund the Cenvat Credit, which is not eligible for transition into GST regime through TRAN-1. Further, the various case laws cited by the appellant are not applicable to the present case, as the same are clearly distinguishable, as most of them are related to refund of credit on account of exports, whereas the present case is not. As such, the Assistant Commissioner rightly rejected the impugned refund claim. In view of the above, I uphold the Order-in-Original No.12/2018-19 CT (Refunds) dated 19.11.2018 passed by the Assistant Commissioner of Central Tax, Amaravathi CGST Division, Vijayawada, as sustainable in law. 10. In view of the above, I pass the following order- ORDER The appeal is rejected, as the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on inputs? (b) Whether by exercising power under Section 11B of the said Act of 1944, a refund of un-utilised amount of Cenvat Credit on account of the closure of manufacturing activities can be granted? (c) Whether what is observed in the order dated 25th January 2007 passed by the Apex Court in Petition for Special Leave to Appeal (Civil) No. CC 467 of 2007 (Union of India vs Slovak India Trading Company Pvt. Ltd.) can be read as a declaration of law under Article 141 of the Constitution of India? And they have answered the same as follows: 40. As a result of the above discussion, we answer the questions of law framed above as (a) and (b) in the negative. They have to be answered against the assessee and in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
