9911796707
TMI Blog2024 (3) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... hout payment of Exports Duty. Since the Appellant was not in a position to fulfill the export obligation, they have paid the Customs Duty (Basic Customs Duty + CVD + SAD) by way of Pay Order dated 21/06/2018. In the normal course for the CVD and SAD paid by them, they would be eligible to take the Cenvat Credit. However, as these payments were made on 21/6/2018 by which time Cenvat Credit Rules, 2004 were no more in existence in view of the onset of GST Regime, the Appellant could not take the Cenvat Credit for the CVD and SAD paid. On 12/2/2019, they have filed a refund claim for Rs. 14,52,903/- towards the CVD of Rs. 10,66,844/- and SAD of Rs. 3,86,059/-. They submitted that in terms of Section 142 (3) and 142 (6)(a) of CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D and SAD is required to be granted as cash refund. Therefore, he prays that the present Appeal may be allowed. 5. The Learned AR reiterates the findings of the lower authorities and submits that there is no scope to allow cash refund in such case. 6. Heard both sides and perused the Appeal Papers and documents placed before me. 7. Admittedly, the Appellant was not in a position to fulfill the Export Obligation for the goods imported by them during the period January - February 2017. They have voluntarily calculated the Customs Duty payable which is inclusive of Basic Customs Duty, CVD and SAD and paid the same along with interest by way of Pay Order dated 21st June 2018. In the normal Course, they would have been eligible to take the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e India Pvt. Limited Vs. Commr. of Central Tax, cited supra, has held as under:- 49. In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed under sub-section (3) of section 142 of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. Therefore, even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under subsection (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal. [Emphasis supplied] 10. Following this decision, the Hyderabad Bench in the case of Aurobindopha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also in the orders-in-appeal. Such refund shall be granted within a period of 45 days from the date of receipt of order along with interest under Section 11BB of the Central Excise Act. The impugned orders are set aside." [Emphasis supplied] In the case of Clariant Chemicals India Ltd Vs CCE & ST, Raigad [2022 (10) TMI 796 - CESTAT Mumbai], the Mumbai Bench has held as under: 8. Upon hearing the Counsels from both sides and after perusal of the case record, it is apparent that Appellant's eligibility to take credit of the duties paid as CENVAT Credit is undisputable and only because of procedural aberration occurred during transition to GST period, Appellant could not take the credits in its electronic ledger in the GST regime, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or established against the Appellant. The Appellant is also otherwise eligible to go for availment of transitional credit through filing required forms in Tran-I as per the order passed by the Hon'ble Supreme Court on 22nd July, 2022 but in view of the observation of this Tribunal read with Section 142(6)(a) of the CGST Act that such CENVAT Credit amount shall be paid to the Appellant in cash, it can't avail dual benefits once order of this Tribunal is duly complied by the Respondent Department by the closing date of the window." [Emphasis supplied] 20. In respect of AR's concern that Bosch LB decision is applicable only for Service Tax and Central Excise related matters is concerned, it is seen that in that case only Service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, 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 the 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 provision of subsection (2) of section 11B of the Central Excise Act (unjust enrichment). 13. Further from a conjoint reading of subsection (3) (5) and (8A) of Section 142 of the CGST Act it is evident than that an assessee is entitled to claim refund of CVD and SAD paid after the appointed day, under the existing law, and such claim has to be disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
