2019 (2) TMI 1407 - AT - Central Excise

Cash refund - the ld. Commissioner (A) allowed the refund claim but the same has been re-credit to their cenvat credit account - refund claim entertained post GST regime - Held that - As the appellant has filed the appeal before the ld. Commissioner (A) before GST regime but refund claim has been entertained by the ld. Commissioner (A) after GST regime. In that circumstances, the ld. Commissioner (A) was required to allow the refund of cenvat credit to the appellant in cash instead of allowing re-credit in cenvat credit account - appeal disposed off.

Summary

The appellant appealed against an order where the refund claim was re-credited to their cenvat credit account after GST implementation. The appellant argued that as per Section 142(A) of CGST Act 2017, cenvat credit pending in appeal should be refunded in cash. The tribunal set aside the order and directed authorities to issue the refund in cash to the appellant. The appeal was disposed of accordingly.