Refund claim - amount was paid in GST era under Reverse Charge ...
Central Excise
March 21, 2024
Refund claim - amount was paid in GST era under Reverse Charge Mechanism - The Tribunal relied on Section 142(8)(a) of the CGST Act, 2017, which states that if any amount becomes recoverable from a person as a result of assessment or adjudication proceedings under the existing law, and unless recovered under the existing law, it shall be recovered as an arrear of tax under the GST Act. - The CESTAT upheld the decision of the lower authorities that the payment made by the appellant was part of a recovery action under the enforcement done by the department. Therefore, the duty, interest, and penalty were paid for an extended period and the refund claim was not admissible.
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