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TMI Blog2024 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... lfilment of export obligations against goods imported duty free prior to introduction of GST. 1.1 The brief facts of the case are that M/s Cadila Healthcare Ltd. (hereinafter referred to as "the Appellants" and now known as "Zydus Lifesciences Ltd.") are inter alia, engaged in the manufacture of bulk drugs falling under Chapter 28 and 29 of the First Schedule to the Customs Tariff Act, 1975. The goods manufactured by the appellants were leviable to excise duty under the Central Excise Act, 1944 (Excise Act). The appellants were clearing the finished goods on payment of central excise duty in the domestic market as well as for export. 1.2 For the purpose of manufacturing their final products, the appellants import various inputs such as Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST law. With effect from 01.07.2017, the appellants migrated into the GST regime with GSTIN No. 24AAACC6253G1ZZ. 1.5 As per Section 140(1) of the Central Goods & Services Tax ("CGST") Act, 2017, a registered person is entitled to take in his electronic credit ledger, the amount of CENVAT credit of eligible duties carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law (excise regime) in such manner as may be prescribed. In view of Section 140(1) of CGST Act, the credit lying in closing balance of the ER-1 return as on 30.06.2017 was allowed to be carried forward into the electronic ledger under the GST regime through Form GST TRAN-1. 1.6 How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounts as on 31.03.2019. 1.8 Pursuant to filing of the refund claim dated 13.11.2018, the appellants were issued the present show cause notice dated 08.08.2019, proposing to reject the refund claim filed by the appellants. 1.9 The Ld. Deputy Commissioner vide Order-in-Original No. 10/Refund/ 2019 dated 30.10.2019 (hereinafter referred to as the "order-in-original") rejected the refund claim of Rs.8,97,70,294/- in view of the provisions of Section 142(8)(a) of the CGST Act, 2017. 1.10 Aggrieved by the Order-in-Original dated 30.10.2019, the appellants preferred an appeal before the Ld. Commissioner (Appeals). 1.11 The Ld. Commissioner (Appeals), Ahmedabad vide Order-in-Appeal No. AHD-EXCUS-002-APP-144/2019-20 dated 18.03.2020 (hereinaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.12 Aggrieved by the aforesaid impugned order, the appellants have filed the present appeal on the following grounds inter alia. 2. Shri Anand Nainawati, Ld. Counsel appearing on behalf of the appellant at the outset submits that the issue is no longer res-integra as this Tribunal as well as the Hon'ble High Court have upheld the granting of refund to the assessee under Section 142 (3) of CGST Act, 2017, he placed reliance on the following judgments:- * CCE v. Aculife Healthcare Pvt. Ltd. - 2024 (5) TMI 190-CESTAT Ahmedabad * Sri Chakra Polyplast India Pvt. Ltd. v. CCT 2024 (1) TMI 1272 CESTAT Hyderabad * Hindustan Equipments Pvt. Ltd. v. CGST & CE, Indore 2024 (6) TMI 245 CESTAT Delhi * New Age Laminators Pvt. Ltd. v. CCE, Alwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligations. This Hon'ble Tribunal has upheld the granting of refund under Section 142(3) of the CGST Act, 2017 read with Section 11B of Central Excise Act, 1944, after taking into consideration the judgment of the Hon'ble Tribunal at Chennai in the case of Servo Packaging Ltd. b) The Hon'ble High Court of Gujarat in appellant's own case vide Order dated 21.09.2023 in SCA Nos. 3631 of 2013, 6486 of 2014, 6831 of 2015 & 13069 of 2022, allowed the writ petitions filed by the appellant against rejection of rebate claims and directed the Department to grant refund in cash to the appellant instead of re-credit in the credit ledger since there was no CENVAT credit ledger after 01.07.2017. The said direction was issued after observing that any cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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