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TMI Blog2024 (8) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 read with Section 11(B) of Central Excise Act, 1944. Whether the refund can be rejected on the ground that the payment of Service Tax was made after 01.07.2017 during GST regime for the period prior to 01.07.2017. Whether Section 142(8)(a) puts any bar for granting the refund of Cenvat credit in terms of Section 142(3) of CGST Act, 2017. 2. Shri Vinay Kansara Learned Counsel appearing on behalf of the appellant submits that the reason for rejection of the refund claim have been addressed in various judgments and it was held that even though the service tax was paid under reverse charge mechanism after 01.04.2017, but for the period prior to 01.07.2017, the refund of such duty paid being a Cenvat credit is admissible. 2.1 He fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 142 (3), which reads as under:- "(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the 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: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit under this Act;" From the reading of the above Rule, it is clear that it provides that any amount of tax which was recoverable under the existing law before 01.07.2017 and the same is recovered, the amount recovered shall not be admissible as input tax credit under this Act. There is no ambiguity in the provision that any amount of tax paid under the existing law as was done in the present case no input tax credit is admissible. Here we are dealing with the Cenvat credit and not with the input tax credit. Both the lower authorities have gravely erred in interpreting the input tax credit as if the same is Cenvat credit. Therefore, the finding of both the lower authorities dealing with the Section 142(8)(a) of the CGST Act, 2017, for r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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