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TMI Blog2019 (2) TMI 1744X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner is held to be treated as voluntary deposit - As per Section 142(3) of the GST Act, every claim for the refund filed by any person before, on or after the appointed day i.e. 01.07.2017 for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, should be disposed of in accordance with the provisions of existing law and any amount eventually accruing to such person should be paid in cash. In case of M/s. Lanxess India Pvt. Ltd. [ 2014 (12) TMI 571 - MADRAS HIGH COURT ], the Commissioner (Appeals) has directed the sanctioning Authority to refund in cash. As per the GST transition provisions, the balance of credit lying un-utilized in account as on 30.06.2017 only gets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof to quash and set aside the impugned Order No.24/2017- CX(WZ)/ASRA/Mumbai dated 27.12.2017 passed by the Respondent No.2; (b) that pending the hearing and final disposal of this petition, the Respondents by themselves, their officers, subordinates, servants and agents be directed by an interim order and injunction of this Hon'ble Court to forthwith deposit amount of ₹ 30,00,355/- with interest thereon at the rate applicable under Section 11AB of the Act in this Hon'ble Court and the petitioner be permitted to withdraw the same on such terms and conditions as the Hon'ble Court may deem fit; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.3 rejected the rebate claim filed by the petitioner on 20.07.2011. Therefore, the petitioner has challenged the same before the Commissioner of Central Excise (Appeals), Rajkot, who in turn rejected the appeal on 22.11.2011 by upholding the order in original dated 20.07.2011. 4.4 Being aggrieved with the said order, the petitioner filed Revision Application before the Revisionary Authority i.e. respondent No.2. On 27.12.2017, the respondent No.2 rejected the Revision Application of the petitioner. 5. We have heard Mr. Anand Nainavati, learned advocate for the petitioners and Mr. Ankit Shah, learned advocate for the respondent No.3. 6. Mr. Anand Nainvati, learned advocate for the petitioner has drawn our attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944): Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act. 3. On the basis of such provision, counsel contended that the CENVAT Credit should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the duty paid in this instant case is to be treated as voluntary deposit made by the applicants at their own volition which is required to be returned to them in the manner it was initially paid, because the Government cannot retain the same without any authority of law. The Government places its reliance on the following GOI Revisions Orders: 2012(281) ELT 0156 Johari Digital Health Care Limited 2012(284) ELT 737 GOI-GTN Engineering (India) 2012(278) E.L.T. 559 (G.O.I.) - Indira Gandhi Mahila Sahakari Soot Girni Ltd. 2012(278) E.L.T. 421 (G.O.I.) - Praj Industries Ltd. 2012(278) E.L.T.401 (G.O.I.) - Honeywell Automation (India) Ltd. 2012 (283) ELT 0466 GOI Flamingo Pharmaceuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the duty refundable to the petitioner in cash instead of credit in CENVAT Account. 11. In case of M/s. Lanxess India Pvt. Ltd. (Supra), the Commissioner (Appeals) has directed the sanctioning Authority to refund in cash. As per the GST transition provisions, the balance of credit lying un-utilized in account as on 30.06.2017 only gets carried forward. Hence, in the present case also, what was lying in CENVAT account of the petitioner before 10.07.2017 was to be carried forward in fresh account of CENVAT account after appointed day i.e. 01.07.2017. 12. We are therefore, of the considered view that the respondent No.2 ought to have directed the sanctioning Authority to refund the duty of the amount in cash instead of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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