TMI Blog2020 (12) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... -credit was arise in terms of Section 142 (3) of the CGST Act 2017 and the appellant was having no occasion to raise the issue of the re-credit before the adjudicating authority as the adjudicating authority itself has passed the impugned order after introduction of CGST Act 2017. Moreover, the issue of entitlement of re-credit is a legal issue and the same may be raised in the case proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed certain cenvat credit and as their claim of refund was pending before the adjudicating authority, an amendment took place and Central Goods and Service Tax Act (CGST Act) 2017 was introduced in place of Central Excise Act, 1944. The adjudication order was passed by the adjudicating authority after introduction of CGST Act 2017, therefore, the appellant was having no occasion to raise the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions. 5. It is a fact on record that when the appellant filed the refund claim of cenvat credit reversed by them, it was not the issue but with the introduction of CGST Act 2017, the issue of re-credit was arise in terms of Section 142 (3) of the CGST Act 2017 and the appellant was having no occasion to raise the issue of the re-credit before the adjudicating authority as the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edited in their Cenvat Credit account which is against the spirit of law. In fact, the Commissioner (Appeals) by doing this act has dragged the appellant in unnecessary litigation before this Tribunal, the act of the Commissioner (Appeals) cannot be appreciated. Therefore, I do not find any merit in the impugned order, the same is set aside and the order of the adjudicating authority is restored. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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