Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2024 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (6) TMI 906 - AT - Central ExciseIssues involved: Claim for refund of CENVAT Credit u/s CGST Act 2017, Jurisdiction of Tribunal, Eligibility of duty payment for CENVAT Credit, Bar of unjust enrichment, Interest on delayed refund. Claim for refund of CENVAT Credit: The appellant, a manufacturer of Iron & Steel products, filed a refund claim for differential duty related to Additional duty of customs & SAD. The claim was restricted to Rs. 1,24,80,590/- as per CGST Act 2017. Adjudicating authority rejected the claim under section 11B of Central Excise Act 1944. Appeal was remanded by Learned Commissioner (Appeals) and further appealed. Tribunal allowed stay application for De-novo adjudication. Jurisdiction of Tribunal: The appellant argued the Tribunal's jurisdiction based on a larger bench decision stating that an appeal can lie to the Tribunal against an order passed under section 142 of the CGST Act 2017. Eligibility of duty payment for CENVAT Credit: The appellant paid additional duty of Customs and SAD after 01.07.2017, which was not included in the ER-1 Return for June 2017. The appellant claimed eligibility for CENVAT Credit on imported Coking Coal paid on finalization of provisional assessment under section 18 of the Customs Act 1962. Bar of unjust enrichment: The appellant argued that the input use in the manufacture of the final product does not attract the bar of unjust enrichment as per section 11(B) of the CEA 1944. Interest on delayed refund: The appellant claimed interest for the delay in refund payment, citing relevant court decisions. The refund application was submitted on 05.11.2008, and the refund was to be paid within 3 months from the submission date. Conclusion: The Tribunal allowed the appeal, stating that duty paid after 01.07.2017 on goods imported prior to that date is eligible for CENVAT Credit refund in cash as per section 142(3) of the CGST Act 2017. The lower authority's finding regarding duty payment inclusion in ER-1 Return was deemed unsustainable. The appellant's arguments were supported by relevant judgments, leading to the allowance of the appeal.
|