9911796707
TMI Blog2025 (5) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ered for payment of central excise duty. Appellant had imported inputs under advance authorization for manufacture of excisable final products. Appellant could not fulfil their export obligation and for the purpose of closing the advance licence they were required to pay customs duties which included additional duty of customs which is popularly known as CVD. They were also required to pay special additional duty called SAD. They were eligible to take cenvat credit of CVD and SAD paid had the same been paid before 01.07.2017. However, in respect of appeal No. E/86115/2020 appellant paid CVD and SAD during the period from May 2018 to July 2019. Appellant paid the said duties in respect of appeal No. E/86116/2020 during the month of April 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26.08.2020, 26.08.2020 and 08.07.2021. Aggrieved by the said orders, appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. He has submitted that the appellant was eligible for seeking refund of the said duties paid which were otherwise eligible for availment of cenvat credit had the same been paid before 01.07.2017 and in accordance with the provisions of sub-section (3) of Section 142 of CGST Act, 2017, the same were eligible to be refunded in cash subject to the provisions of sub-section (2) of Section 11B of Central Excise Act, 1944. He has submitted that in respect of both the orders-in-appeal dated 26.08.2020, the original authority has not issued show cause notice before passing the orders-in-original re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible for refund. 5. I have carefully gone through the record of the case and submissions made. I note that the appellant was eligible to take cenvat credit of CVD and SAD paid by them. However, since the payments were made after 01.07.2017, they were not able to take cenvat credit of the same. I find that the transitional provisions under Section 142 of CGST Act, 2017 have made provisions for such contingencies. Sub-section (3) of Section 142 ibid provides for cash refund of such cenvat credit subject to the provisions of sub-section (2) of Section 11B of Central Excise Act, 1944. On going through the provisions of sub-section (2), it is clear that the said sub-section (2) deals with unjust enrichment. It provides that if the incidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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