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TMI Blog2021 (8) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal - HELD THAT:- It is found that a simple rectification petition before the Adjudicating Authority could have been sufficient pointing out to the Transitional Provisions for granting of cash refund. However, CGST regime was brought into force w.e.f. 1.7.2017 and there was lots of confusion and lack of knowledge, both on the part of the Departmental Officers as well as the assesses. This ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICIAL) Shri Alok Kumar Kothari, Advocate for the appellant. Shri Pradeep Gupta, Authorised Representative for the respondent. ORDER Heard the parties. 2. Ld. Authorised Representative for the Department raises preliminary objection stating that in view of the ruling of the Hon ble Supreme Court in the case of Singh Enterprises, and also relying on the ruling of the Hon ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Thereafter, he adjusted the recoverable interest of ₹ 8,12,603/- and disbursed the balance of ₹ 19,92,084/- in cash. 4. It was further ordered that rebate of excise duty of ₹ 4,87,015/- paid on the exported goods, was also held to be refundable. However, as per Section 142 (3) of CGST Act under Transitional Provisions, Every claim for refund filed by any person, before, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake of law, with the direction to grant cash refund under the Transitional Provisions of CGST Act. 6. Ld. Departmental Representative for the respondent/Department relies on the impugned order. 7. Having considered the rival contentions, I find that a simple rectification petition before the Adjudicating Authority could have been sufficient pointing out to the Transitional Provisions f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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