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TMI Blog2022 (9) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Heard the parties. The issue involved herein is denial of refund of Cenvat credit with regard to service tax paid under reverse charge mechanism after 30.06.2017. 2. The brief facts are that the appellant was an assessee under the service tax regime and they migrated to GST regime and they also filed TRAN-1 for taking forward the credit which was lying in their Cenvat credit register. Subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant preferred appeal before the Commissioner (Appeals) who was pleased to observe that the appellant is definitely entitled to credit of the service tax deposited in August, 2018. He further observed that there is no provision under Cenvat Credit Rules to allow them refund of service tax paid under reverse charge mechanism, in case the tax payer is not in a position to take credit. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable and further there is no question of unjust enrichment as the tax under reverse charge mechanism has been paid out of pocket by the appellant. Accordingly, she prays for consequential benefits. 6. Learned Authorised Representative for the revenue relies on the impugned order. He further relies on the ruling of the Hon'ble Madras High Court in Writ Appeal reported at 2022 (8) TMI 1143, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h directions. The Hon'ble High Court also directed the respondent/Revenue to consider the refund application under section 142(3) of the CGST Act, to dispose of the same in accordance with the law. 7. Having considered the rival contentions, I find that under transitional provision under section 142(3) of CGST Act, the limitation has been done away with and the only thing required for refund unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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