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TMI Blog2024 (9) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal preferred by the appellants, Single Member of this Bench, vide Interim Order dated 24.11.2021, directed that the issue, as to whether the order passed under Section 142 of the CGST Act, 2017, is appealable before CESTAT is under consideration by the Larger Bench in the case of Bosch Electrical Drive India Pvt. Ltd. and the same may be put up for hearing after the decision of the Larger Bench; accordingly, the appeal is placed again. Hence, this appeal. 2. Ms. Krati Singh, learned Counsel for the appellant, submits that Larger Bench of the CESTAT, Chennai has since pronounced decision in the above referred case vide Interim Order No.40021/2023 dated 21.12.2023; Section 142 of the CGST Act is part of Chapter XX providing scheme of transitional provision from the erstwhile service tax and excise regime to the GST regime; since Section 142 is a miscellaneous transitional provision, providing various instances of refund admissible to the tax payer due to migration from the erstwhile regime; Section 142(3) of the CGST Act allows the refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law. She takes the Bench through the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court at 2008 (223) E.L.T. A170 (S.C.)]. * Rama Industries vs. CCE, Chandigarh-2009-TIOL-100HC-P&H. * The Commissioner, Goods and Service Tax Commissionerate, vs. Shree Krishna Paper Mills and Industries Ltd. and Ors. 2019 (12) TMI 1348 (P&H). * Bangalore Cables P. Ltd. vs. CCE - 2017 (347) E.L.Τ. 100 (Tri. Bang.). 3. Shri Yashpal Singh, learned Authorized Representative for the Department, reiterates the findings of the impugned order; takes the Bench through the provisions of the law and the decision of the Larger Bench in the case of Bosch Electrical Drive India (supra) and the decision of Hon'ble High Court of Jharkhand in the case of Rungta Mines Ltd. - 2022 (67) GSTL 180 (Jhar.); he submits that the impugned order is in consonance with the above cited two cases. He submits that by the ratio of the above cases, it is evident that all the claims under section 142 (3) are to be disposed of in accordance with the existing law, whereas, in the instant case, the appellant filed the refund claim under Section 142(9) on 06.06.2019 whereas the return was revised on 28.09.2017. The said refund claim was rejected by the refund sanct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against orders passed under Section 142 (9) cannot be filed before this Bench, the appellants would be devoid of any opportunity to prefer an appeal. I find that as both the sections refer to the existing law, the appeals are maintainable before this Bench. 7. I find that though the learned Authorized Representative for the Department argues on the issue of time bar and other technical issues, I find that the Original Authority and the Appellate Authority based the rejection on the maintainability of the proceedings and the appeal under Section 142 (9) of CGST Act, 2017. I find that Tribunal has decided a case involving identical facts. Tribunal held in the case of Punjab National Bank (supra) that: 5. After considering the submissions of both the parties and perusal of the material on record, I find that initially the appellant filed the ST-3 returns on 318-2017 for the period from April, 2017 to June, 2017 and utilized the entire Cenvat credit and the closing balance was 'nil' and in the transitional return in Form GST TRAN-1, he filed the 'nil' value and did not carry forward any unutilized balance of Cenvat credit. Subsequently, he realized that he did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case Section 142(9)(b) has a overriding effect over Section 11B of the Central Excise Act, 1944. If I analyze the provision of Section 142(9)(b) of the CGST Act which provides as follows : (a) Where return filed under the existing law is revised after the appointed day but within the time limit prescribed for revision of return under the existing law; (b) Pursuant to filing of revised return, when closing balance of Cenvat credit increases as compare to closing balance of Cenvat credit in original return; (c) In this case the registered person is required to file refund for the differential amount; (d) The differential amount shall be refunded to registered person in cash as per provisions of existing law (e) Notwithstanding anything to the contrary contained in the said law other than the provisions of sub-section (2) of Section 11B of the Central Excise Act, 1944. 5.2 Further, I find that the words "notwithstanding anything contrary contain in said law" means that the provisions of this Section will prevail over provisions of existing law except provision of Section 11B(2) of Central Excise Act, 1944. The Section 11B(2) of Central Excise Act, 1944 contains provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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