9911796707
TMI Blog2022 (8) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the GST regime is the issue to be determined in this appeal. 2. Factual back drop of this case, in a nutshell, is that Appellant had exported its manufactured articles and had accumulated CENVAT credit against export made during the period October, 2013 and December, 2013. It had filed a refund claim application on 09.02.2015 for refund of accumulated CENVAT Credit of the above referred amount under Rule 5 of the CENVAT Credit Rules, 2004 but that was rejected as time barred by the Original Authority without any notice being sent to the Appellant. Appellant preferred an appeal before the Commissioner of Central Excise (Appeals), Mumbai-II that yielded no fruitful result. Then it went on appeal before a wrong forum namely before the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en a finding on 05.05.2022 that such referral to the Larger Bench was made without reference to provision contained in Section 174 of the CGST Act dealing with repeal and saving clauses which clearly stipulated that despite Amended Act in force, all proceeding concerning the repealed Act shall be continued under the said Act as if GST Act has not come into force and previous Act has not been amended on repealed. The second point for consideration is that issue has been settled through numerous decisions of this Tribunal, for which early hearing was granted to the Appellant by this Tribunal vide its order dated 11.04.2022. 5. The issue has been in a narrow compass here in this Tribunal. Appellant has not challenged the legality of the rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 27/2012-CX (NT) permits the claimant to take back the credit of the difference between the amount claimed and amount sanctioned. Here amount sanctioned being zero, the entire credit could have been taken back by the Appellant but such an action can only be initiated upon completion of the entire adjudication and appeal process or by way of its abandonment or else in the event of taking a re-credit, if Appellant Authority allows the refund, it would amount to acceptance of dual benefits in taking advantage of improper wordings in the notification that remained silent as to at what stage the claimant can re-credit the amount back to its account. Such a long waiting by the Appellant in not venturing into such an unethical practice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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