2021 (8) TMI 415

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....pellant. Shri Pradeep Gupta, Authorised Representative for the respondent. ORDER Heard the parties. 2. Ld. Authorised Representative for the Department raises preliminary objection stating that in view of the ruling of the Hon'ble Supreme Court in the case of Singh Enterprises, and also relying on the ruling of the Hon'ble Supreme Court in the case of Bharat Nandlal Kalyani - 1997 (94) ELT K2....

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....nd disbursed the balance of Rs. 19,92,084/- in cash. 4. It was further ordered that rebate of excise duty of Rs. 4,87,015/- paid on the exported goods, was also held to be refundable. However, as per Section 142 (3) of CGST Act under Transitional Provisions, "Every claim for refund filed by any person, before, on or after the appointed day, for refund of any amount of CENVAT Credit, duty, tax, in....

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.... CGST Act. 6. Ld. Departmental Representative for the respondent/Department relies on the impugned order.   7. Having considered the rival contentions, I find that a simple rectification petition before the Adjudicating Authority could have been sufficient pointing out to the Transitional Provisions for granting of cash refund. However, CGST regime was brought into force w.e.f. 1.7.2017 and....