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TMI Blog2021 (6) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... to which jurisdiction would apply for refund in their case, they have not received any response till date - it is seen that appellant had paid both service tax as well as GST. This has occurred during the transition period to new tax regime of GST. As abundant caution they have made such claim of refund as paid by the earlier company as well as the Merged/new Company of TVS Logistics Services. The Commissioner (Appeals) in the impugned order OIA No.103/2020 dt. 15.12.2020 has also been at confusion to resolve the issue and has remanded the matter to be kept pending till the appeals pending before CESTAT are decided. In the present case, without appointing a common authority for adjudication of these refund claims, the matter cannot be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. The provision of services started prior to introduction of GST and was completed after the coming into force of GST law. The appellant in order to satisfy the customer on his insistence had paid the GST also as per invoices raised. Later, upon understanding that they had paid tax twice on the very same service, they opted for claiming refund. However, since from 01.07.2017, as the GST Act had come into force and being the transitional period, the appellant was under dilemma as to whether to seek refund of service tax or GST. So they submitted refund claim of GST in Chennai Commissionerate and also a refund claim of service tax within the Madurai jurisdictional Commisssionerate. The refund claims filed before Chennai Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pects and give a correct decision in the matter. Further, though they had sent a representation dt. 19.11.2019 to the Principal Chief Commissioner to provide clarity as to which jurisdiction would apply for refund in their case, they have not received any response till date. They have also filed letter dated 27.3.2018 which reads as under : With reference to the above, we enclose herewith the application for refund of Service Tax paid during the period January 2017 to March 2017. The application is filed along with grounds of refund. We wish to inform you that, Telecom Networking division of TVS Sons Private Limited has been hived off as going concern to TVS Logistics Services Limited with effect from 21st June 2017 vide agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rejected by the orders of Commissioner (Appeals), Chennai as given below: TABLE : 1 OIA passed by CCE (A-1) Chennai GST Date CESTAT appeal reference against the OIA Amount in Rs. OIA/227/2019 30.7.2019 S/41671/2019 ₹ 45,03,575/- OIA/228/2019 30.7.2019 S/41672/2019 ₹ 28,33,446/- It is ascertained by the letter of reference from Chennai North Commissionerate [File.No.GEXCOM/REV/MISC/270/2020-REV-O/o-Pr-COMMR-CGST CHENNAI (N)] that, TVSLSL has filed appeals with CESTAT, Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. In the present case, without appointing a common authority for adjudication of these refund claims, the matter cannot be resolved since tax is paid under two different tax laws, i.e. Finance Act, 1994 and G.S.T. Act, 2017. Taking note of this fact, in the interest of justice, I direct the Principal Chief Commissioner of GST and Central Excise of Tamil Nadu to nominate a common adjudicating authority for denovo-processing of all these three refund claims. The appeals are allowed by remand with the above direction. 7. Registry is directed to endorse a certified copy of this order to the Principal Chief Commissioner of GST and Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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