9911796707
TMI Blog2025 (4) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... the case in the first OIO are that the appellant had initially imported Saccharin Sodium Powder (Syncal S) on payment of import duties. The department pointed out that in terms of Notification No.02/2019-Customs (CVD) dt.30.08.2019, Saccharin in all its forms originating in or exported from People's Republic of China & imported into India is subject to CVD @ 20%, which was not considered while paying aggregate duties of customs. Thereafter, the appellant had paid CVD @ 20% and consequential differential IGST amounting to Rs.12,63,938/- was also paid vide manual TR-6 challan. Thereafter, the appellant has filed refund claim dt.18.06.2022 seeking refund of IGST paid manually vide 2 challans on the grounds that there is no provision to take c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and upheld the OIOs passed by the original authorities. Aggrieved by the same, the appellants have filed the present appeals before the Tribunal. 3. Learned Counsel for the appellant submits that the impugned order is not a speaking order and is liable to be set aside on this ground alone. The Adjudicating Authority has erred in placing technicalities over substantive benefit of refund. Having held that there is no proposition that indirect taxes are meant to be passed on as held by Hon'ble High Court of Andhra Pradesh in the case of CCE, Hyderabad-III Vs M/s Grey Gold Cement's [2014 (34) STR 809 (AP)], the Adjudicating Authority ought to have seen that denial of refund results in IGST paid, which becomes a tax on business. Relying on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing cases to support this contention:- a) M/s Rungta Mines Ltd Vs CCE, Bistupur, Jamshedpur [2022-TIOL-252- HC-Jharkhand-GST] b) M/s CAD Vision Engineers Pvt Ltd Vs CCT, Hyderabad [Final Order - A/30289/2024 dt.30.04.2024] c) M/s Cyient Ltd Vs CCT, Rangareddy-GST [Final Order - A/30291/2024 dt.31.07.2024] d) M/s JSW Cement Ltd Vs CCT, Tirupati-GST [Final Order - A/30345/2024 dt.31.07.2024] e) Saera Electric Auto Pvt Ltd Vs CCE & ST, Gurgaon-I [2020 (372) ELT 452 (Tri-Chand.)] f) M/s Mahaveer Metal Manufacturing Co. Vs CCE & CGST, Rajasthan [Final Order - 50591/2023 dt.03.05.2023] g) M/s Rani Plastic Pipe Industries [2020 (6) TMI 356 - CESTAT Hyd] h) M/s NACL Industries Ltd Vs CCT, Visakhapatnam [Final Order - A/30373/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst import of goods is governed by the GST laws and therefore, Customs Officers are not the proper officers to entertain such refund claims; c) That refund of IGST by Customs Officers in respect of export consignments alone is expressly provided for in Rule 96 of the CGST Rules, 2017, which is not the case here; d) That the payment of the IGST is not under protest and the said assessment is not disputed by the appellants and hence the assessment is finalised; e) That even if the goods were cleared on self- assessment, such selfassessment can be revised in accordance with law only by taking recourse to the appropriate proceedings, as held by the Hon'ble Supreme Court in the case of M/s ITC Limited Vs C.C.E., Kolkata-IV [2019 (36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Bench in the case of M/s CAD Vision Engineers Pvt Ltd Vs CCT, Hyderabad [Final Order - A/30289/2024 dt.30.04.2024], inter alia, held that if the refund of credit is not admissible in cash under the existing law then section 142, per se, would not make them entitled for refund in cash. Thus, it is clear that merely because the appellants had paid the duty, it is not a vested right that they would be entitled for taking the credit. 13. Learned Counsel for the appellant argued that the appellants were not claiming refund by questioning vires of any provision of law, which put any condition on availment of any benefit. They have no grievance against any provision of law. The IGST law has granted a benefit of Input Tax Credit of 'integ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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