TMI Blog2022 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... onal assessment under Rule 7. Thus, the first objection for refund is bad and against the provisions of law. Time Limitation - HELD THAT:- Section 142(3) of CGST Act, provides that after the appointed day (30 th June 2017) every claim for refund of any duty, tax, interest, etc., under the existing law shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him (assessee) shall be paid in cash, notwithstanding, anything to the contrary contained under the provisions of existing law other than the provisions of sub-section 2 of Section 11B (unjust enrichment) of Central Excise Act - Further, again 142(8)(b) also similarly provides for disbursement of any refund arising pursuant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether assessment includes self-assessment, learned Counsel has drawn attention to Rule 2(b) of Central Excise Rules, 2002, wherein it have been specifically provided- assessment includes self-assessment of duty made by the assessee and provisional assessment under Rule 7. Thus, I find the first objection for refund is bad and against the provisions of law. 4. So far the second objection is concerned as regards limitation, I find Section 142(3) (8) read as follows: Section 142(3) 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, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee) shall be paid in cash, notwithstanding, anything to the contrary contained under the provisions of existing law other than the provisions of sub-section 2 of Section 11B (unjust enrichment) of Central Excise Act. 5. Further, again 142(8)(b) also similarly provides for disbursement of any refund arising pursuant to assessment or adjudication proceedings, except for the provisions of Section 11B(2) of Central Excise Act, which deals with unjust enrichment. 6. Admittedly, in the facts of the present case, no limitation is applicable as provided under Section 11B (one year from the relevant date), due to overriding effect of CGST Act. Accordingly, I find that the appellant is entitled to refund under the provisions of Section 142 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
