9911796707
TMI Blog2020 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- This Tribunal has no jurisdiction over any decision under the CGST Act. Transitional provisions for transfer of CENVAT credit and refund of duty, etc., from the excise or service tax to the GST have been made under the CGST Act and not under the Excise Act or Service Tax Act. Therefore, decisions pertaining to the transitional provisions are decisions under the CGST Act which the officers are fully competent to take but this Tribunal is not competent to decide appeals against - Further, this adjustment is contested by the appellant on the ground that the amount was not due under the realm of CGST Act. A decision as to whether the amounts are due or otherwise falls under the CGST Act which can also not be decided by this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) appropriated the entire amount against amounts due and recoverable by the Department under section 79(1)(a) of the CGST Act, 2017. Aggrieved, the appellant appealed before the First Appellate Authority who, by the impugned order, upheld the Order-in-Original in its entirety and rejected the appeal. Hence, this appeal. Learned Counsel for the appellant submits that although they have been sanctioned refund as they are entitled to, they are aggrieved on two counts. a. Adjustment of the refunded amount towards an amount allegedly recoverable under section 79(1)(a) of CGST Act, 2017 is not correct as there is no such recoverable amount against which such adjustment could have been made. b. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that there is no specific finding either in the Order-in-Original or in the Order-in- Appeal as to whether the appellant is entitled to the interest on refund under section 11BB or otherwise with the reasons. Therefore, I find it a fit case to be remanded to the original authority for this purpose only. As far as the second issue of appropriation of the amount towards amounts allegedly due under CGST Act is concerned, this Tribunal has no jurisdiction over any decision under the CGST Act. Transitional provisions for transfer of CENVAT credit and refund of duty, etc., from the excise or service tax to the GST have been made under the CGST Act and not under the Excise Act or Service Tax Act. Therefore, decisions pertaining to the transitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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