TMI Blog2021 (10) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit, duty, interest was paid in the existing law, i.e., the Central Excise Act, 1944 and and the Finance Act, 1994, shall be disposed of in accordance with the same Acts. In the present case, the appellant had paid the Service Tax subsequent to the introduction of the C.G.S.T. Act and thereby, the CENVAT Credit got accrued to the appellant. In this case, it is not the refund of Service Tax paid under the existing law whereas the refund sought for by the appellant is in respect of the CENVAT Credit which accrued after the introduction of the C.G.S.T. Act, 2017 - Moreover, there is no provision either in the Central Excise Act or the Finance Act for refund of CENVAT Credit. The refund of CENVAT Credit was provided under the C.G.S.T. Act only. Therefore, the present claim is not arising out of the existing law and hence, the same cannot be disposed of under the existing law. To have a consistent view and uniform legal position, in the interests of justice, this matter must be decided by a Larger Bench. The question to be answered by the Larger Bench is referred as under: Whether a refund order passed under Section 142 of the Central Goods and Services Tax Act, 2017 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I): C.G.S.T. and Central Excise, Chennai, who vide Order-in-Appeal No. 270/2019 (CTA-II) dated 21.09.2019 rejected the appeal filed by the appellant. Aggrieved by such order, the appellant filed the present appeal before this Tribunal. 4.1 This matter had come up before the Single Member Bench. The Learned Single Member vide Interim Order No. 40012 of 2021 dated 16.09.2021, after hearing both the sides, referred the matter to the Larger Bench framing the following question of law: Whether the CESTAT, having been constituted under the Customs Act, 1962, can look into and decide refund claims under C.G.S.T. upon the introduction of the Central Goods and Services Tax Act, 2017, which is a self-contained code having its own appellate mechanisms? 4.2 As per the direction to the Registry, the matter was placed before the Hon ble President, who has constituted the this Bench for hearing the reference. 5.1 On behalf of the appellant, Shri Raghavan Ramabadran, Learned Counsel, appeared and he made detailed submissions and also relied upon various judgements as follows: (i) Aargus Global Logistics Pvt. Ltd. v. UoI [2020 (3) TMI 811 - DELHI HIGH COURT] (ii) Vianaar Hom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NEW DELHI] (xxviii) Alpha Laboratories Ltd. v. Commissioner [2020 (4) TMI 339- CESTAT NEW DELHI] (xxix) Lupin Limited v. Commissioner [2019 (11) TMI 1126 - CESTAT NEW DELHI] (xxx) Mineral Enterprises Ltd. v. Commissioner [2019 (2) TMI 853 - CESTAT BANGALORE] (xxxi) Swadeshi Polytex Ltd. v. Commissioner [2018 (6) TMI 1343 - CESTAT ALLAHABAD] (xxxii) Kaleesuwari Refinery Private Limited v. Commissioner [2021 (3) TMI 885 - CESTAT CHENNAI] (xxxiii) Indo Tech Transformers Ltd. v. Commissioner [2021 (3) TMI 1117- CESTAT CHENNAI] 5.2 He submitted that as per Section 142(3) of the C.G.S.T. Act, the refund of CENVAT Credit has to be dealt with in the existing law. That existing law means the Central Excise Act and the Finance Act. Therefore, the order passed under the existing law is appealable before this Tribunal. Hence, the Tribunal has jurisdiction to entertain the appeal relating to refund of CENVAT Credit under transitional provisions in terms of Section 142(3) of the C.G.S.T. Act, 2017. 5.3 He submits that in an identical issue, this Tribunal has entertained the appeal and passed various judgements whereby the refund was allowed. Therefore, it can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reason that the issue requires the application of Section 142(3) of the C.G.S.T. Act to the extent it modifies the relevant provisions of the Finance Act, 1994. 5.6 He submits that the Hon ble Hyderabad Bench of the Tribunal is not in conflict as regards the refund claim dealt with in the present case. Consequently, there is no divergence of views requiring a reference to the Larger Bench. 6. On behalf of the Revenue, Ms. Sridevi Taritla, Learned Additional Commissioner (Authorized Representative) submits that in this case, the refund is of Service Tax paid belatedly and the appellant is seeking refund of the same under Section 142(3) of the C.G.S.T Act, 2017. Therefore, the case pertains to the provisions of the C.G.S.T. Act. The appeal does not lie before this Tribunal. 7. We have carefully considered the submissions made by both the sides and perused the records. 8. We find that with regard to reliance on the case of M/s. United Seamless Tubular Pvt. Ltd. (supra) made by the Learned Counsel for the appellant. The said decision has held as under: 11. I now proceed to decide the issues set out in Para 1 above. (a) (b) (c) On issues which strad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him 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 of the Central Excise Act, 1944 (1 of 1944) : Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse : Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act. 12. As per Section 142(3), only those claims in which the amount of CENVAT Credit, duty, interest was paid in the existing law, i.e., the Central Excise Act, 1944 and and the Finance Act, 1994, shall be disposed of in accordance with the same Acts. In the present case, the appellant had paid the Service Tax subsequent to the introduction of the C.G.S.T. Act and thereby, the CENVAT Credit got accrued to the appellant. In this case, it is not the refund of Service Tax paid under the existing law whereas the refund soug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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