TMI Blog2022 (6) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... o further compliance or merit required to be seen. This section very clearly mentions that, if any, additional amount is found to be available as credit in favour of an assessee on filing of the revised return as per law, and pursuant to such return, if any, amount is found refundable then the same shall be refunded to the assessee under the existing law notwithstanding anything contrary contained in the said law, other than unjust enrichment. There is no further inquiry required in the matter and in view of the categorical finding of the Commissioner (Appeals) - the assessee is entitled to refund - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51068 of 2022-SM - FINAL ORDER NO. 50513/2022 - Dated:- 3-6-2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot being able to carry forward part of cenvat credit to GST regime. After taking note of Section 140(8) and 142(9)(b) of the CGST Act, the Assistant Commissioner was pleased to reject the refund. 3. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who has been pleased to record the following findings. 3.1 In para 13 of the impugned order, it has been recorded that the closing balance of cenvat credit in original ST-3 return was Rs. 55,000/-. Thereafter, the appellant discharged service tax liability on reverse charge basis during the period 01.07.2017 to 06.07.2017 for Rs.20,44,256/-. Thereafter, as per revised return filed on 08.09.2017 the closing balance of cenvat credit was Rs. 34,75,729/-. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter, and was required to decide the matter either way. 5. Learned Counsel for the respondent assessee states that evidently no further compliance etc., is required to be done under the provisions of Section 142(9)(b), and accordingly the Commissioner (Appeals) should have allowed the refund instead of remanding back. She further submits that on a harmonious reading of the provisions, the Commissioner (Appeals) still have power to pass any order in the interest of justice, which includes, power of remand. 6. Having considered the rival contentions, I find that the Commissioner (Appeals) has held that the respondent assessee is entitled to refund of the balance amount of cenvat credit. However, he observed that it is subject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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