TMI Blog2019 (5) TMI 1810X X X X Extracts X X X X X X X X Extracts X X X X ..... med through Tran-01 only, but the appellant attempted to claim as a refund of excess CENVAT credit. The A.A observed that such excess credit of any existing law pertaining to the period before appointed day i.e. 1-7-2017 shall be disposed off in accordance with the provisions of existing law i.e. Central Excise Act Rules. These remarks of A.A strongly advocating that claim of excess CENVAT credit pertaining to Central Excise Act cannot be allowed as refund under GST Act. In view of the discrete and relevant instructions to the present dispute, contemplating for not sanctioning refund of excess Cenvat credit during GST period. Hence, it is held that the refund rejection orders of A.A are legally sustainable and in tune with the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the rolls Assistant Commissioner (ST), Steel Plant Circle, Visakhapatnam Division and doing business in the manufacturer of bulk drugs. 5. The A.A recorded that on verifying the CGST refund claim of the appellant, it is revealed that the CGST refund claim is contrary to the provisions of CGST Act, 2017. Hence, rejected such portion of refund claim, which was sanctioned as CENVAT credit by the proceedings passed by Shri N.A.J.V. Shyambabu, Maritime Commissioner, Room No. 811, 7th Floor, Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad . 6. The A.A. further recorded that appellant has claimed refund of ₹ 46,76,158/- under CGST in November, 2017. On verification before issuance of RFD-06 it was noticed that an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders we have received after GST era i.e. Aug-2018. Prayer : This is my humble request kindly sanctioned the refund amount of ₹ 3,06,785/-. PARA-WISE REMARKS : The Assistant Commissioner (ST), Steel Plant Circle, Visakhapatnam Division, has submitted para-wise remarks against the grounds of appeal, and the same are extracted hereunder; It is submitted that M/s. Vasudha Pharma Chem Ltd., Visakhapatnam, Registered Taxable Person vide GSTIN.37AAACV9857D1ZZ and on the rolls of the Assistant Commissioner (ST), Steel Plant Circle, Visakhapatnam. It is further submitted that they applied for Refund claim in RFD-01A for the tax period 11/2017 and claimed CGST refund of ₹ 46,76,158/-. Accordingly RFD-04, san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. On verification before issuance of RFD-06 it is noticed that an amount of ₹ 11,73,661/- pertaining to the claim on Central Excise Credit (Rebate OIO) was included. This amount needs to be claimed under Central Excise Act only but not under GST Act as this amount doesn t pertain to unutilized ITC on supply of goods under GST. The entire amount of ₹ 11,73,661/- could not be restricted under CGST in August 2017 only as 90% of refund was already sanctioned through RFD-04. Hence the entire amount of ₹ 11,73,661/- was restricted under CGST over a period of 4 months i.e., from August 2017 to November 2017 by issuing RFD-06. Accordingly an amount of ₹ 3,06,785/- was rejected under CGST for the month of November, 2017 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er during GST period, hence they have added the excess Cenvat credit as part of refund claim and requested to sanction the refund claim on account of excess Cenvat credit available to them. Issues for adjudication : (1) Whether the contentions of the appellant against the refund rejection orders by A.A. have any dependable and sustainable provisional support of GST Act or not? (2) Whether the rejection of refund claim by A.A. is in tune with the envisaged provisions of Act/Rules and instructions issued by Government or not? Analysis : 14. Perused the grounds of appeal along with assessment order passed and para-wise remarks forwarded by the A.A., and after thorough verification of records, the findings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the existing law. It is observed that certain tax payers have applied for such refund claims in FORM GST RFD-01A also. In this regard, the field formations are advised to reject such applications and pass a rejection order in FORM GST PMT-03 and communicate the same on the common portal in FORM GST RFD-01B. The procedures laid down under the existing laws viz., Central Excise Act, 1944 and Chapter V of the Finance Act, 1994 read with above referred sub-sections of Section 142 of the CGST Act shall be followed while processing such refund claims. 10.1 Furthermore, it has been brought to the notice of the Board that the field formations are rejecting, withholding or re-crediting CENVAT credit, while processing claims of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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