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TMI Blog2019 (5) TMI 1810X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod November, 2017 under APGST Act, 2017 in GSTIN : 37AAACV9857D1ZZ, in RFD06_TPF088725, dated 31-5-2018, disputing levy of tax of Rs. 3,06,785/-. 2. The case is posted for hearing details are as under : Sl. No. Date of notice issued Posted for hearing date Status of hearing 1. 19-1-2019 30-1-2019 Attended 2. 30-1-2019 20-2-2019 Attended 3. Sri Nunna Murali, Corporate Head Commercial and authorized representative of the firm (hereinafter referred to as 'A.R.') has appeared on earlier occasions and finally on 20-2-2019 for arguing the case. Finally, the appeal was heard by the Appellate Authority. Statement of facts :- 4. The appellant M/s. Vasudha Pharma Chem Ltd., Visakhapatnam is an assessee on the rolls A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim of Rs. 3,06,785/- by restricting the input under CGST Act, 2017 for the month of November, 2017. 9. Aggrieved by the above orders passed by the assessing authority, the appellant has preferred the present appeal and disputed the levy of tax of Rs. 3,06,785/-. Grounds of appeal : 10. The grounds of appeal filed by appellant in the appeal are extracted hereunder; Statements of facts : The appellate authority rejected the appeal because we have not filed on electronic appeal through GST portal in Form GST APL-01 now the same thing re-appealed. Grounds of appeal : This is refund matter before GST era we got the Refund orders 90% cash and 10% to avail CENVAT credit, but the orders we have received after GST era i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e balance amount of Rs. 3,17,277/- from the AC(ST) Steelplant circle, Visakhapatnam issued RFD06_TPF088725, dated 31-5-2018 amount of Rs. 3,06,785/-. Appellants engaged in the manufacture of bulk drugs and drug intermediates falling under Chapter No. 29 of the Central Excise Tariff Act, 1985. We have received above order as on dated 28-6-2018. So rejected on ITC refund sanctioned order No. RFD06_TPF088725, dated 31-5-2018. We are eligible to file refund. This is our humble request kindly sanction refund amount of Rs. 3,06,785/-" Remarks : The Registered Taxable Person (RTP) has claimed refund of Rs. 46,76,158/- under CGST in November, 2017. On verification before issuance of RFD-06 it is noticed that an amount of Rs. 11,73,661/- perta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side the impugned order passed by the assessing authority i.e. Assistant Commissioner (ST), Steel Plant Circle, Visakhapatnam Division. 12. The appellant explained that they have claimed rebate of duty paid towards Central Excise Duty on export of their products. After verifying their claim, the Maritime Commissioner has sanctioned rebate and allowed certain portion as cash refund and balance as credit to Cenvat credit account. As such, they have disclosed the excess Cenvat credit as part of refund under CGST Act, 2017. 13. The appellant mainly contended that, since they have received the orders by Maritime Commissioner during GST period, hence they have added the excess Cenvat credit as part of refund claim and requested to san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to Central Excise Act cannot be allowed as refund under GST Act. 17. This specific type of disputes, have been discussed Central Board of Excise and Customs (GST Policy Wing) Circular dated 15-3-2018 and clarified as below : Circular No. 37/11/2018-GST F. No. 349/47/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 15th March, 2018 10. Refund of taxes paid under existing laws : Sub-sections (3), (4) and (5) of Section 142 of the CGST Act provide that refunds of tax/duty paid under the existing law shall be disposed of in accordance with the provisions of the existing law. It is observed that certain tax payers have applied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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