2022 (9) TMI 216

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AR) for the respondent ORDER The backdrop of this appeal filed by M/s Freudenberg Filtration Technologies (I) Pvt Ltd, a manufacturer registered under Central Excise Act, 1944, against order-in-appeal no. PUN-EXCUS-001-APP-640/2018-19 dated 11th February 2019 of Commissioner of Central Tax (Appeals-I), Pune is as relevant as the submissions made before the lower authorities who denied refund of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s sought under section 142(9)(b) of Central Goods and Services Tax (CGST) Act, 2017. 3. The lower authorities held that the transitional provisions permitted 'carry forward' of credit into the new scheme and that, in the absence of specific mechanism in CENVAT Credit Rules, 2004 for monetization of credit, the balance that had not been carried forward could not be refunded to them. 4. According .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... claim without the benefit of decisions of the Tribunal or the constitutional courts. It is, therefore, appropriate that the matter be decided afresh by the original authority taking into consideration this, or any order or judgement, in similar circumstances. To enable this, we set aside the impugned order and remand the matter back to the original authority. The appellant shall be granted opportu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X