2021 (9) TMI 638

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..... plicability of first Proviso to Section 142(3) of the CGST Act, 2017 - HELD THAT:- The provisions of Section 142(3) First Proviso read with Section 142(6)(a) along with the proviso clearly provides that the existing pending claims of an assessee under the repealed Central Excise Act or Service Act provisions shall be decided in accordance with erstwhile Act, and it further provides that if any cl .....

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..... 51207 of 2019 (SM) - FINAL ORDER NOS. 51815-51817/2021 - Dated:- 6-9-2021 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Pradeep Jain, Chartered Accountant for the appellant. Shri Pradeep Gupta, Authorised Representative for the respondent. ORDER All these three appeals relate to rejection of refund claim for unutilised cenvat credit under Rule 5 of CCR read with Notification .....

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..... 1,78,919/- 30.09.2012 127/2014-R dated 28.04.2014 163(CRM)CE/JPR/17-18 dated 21.03.2018 18,01,287/- 31.12.2010 02/2014-R dated 12.12.2014 163(CRM)CE/JPR/17-18 dated 21.03.2018 2. The appellant instead of filing further appeals before the Tribunal, .....

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..... (6)(a) along with the proviso clearly provides that the existing pending claims of an assessee under the repealed Central Excise Act or Service Act provisions shall be decided in accordance with erstwhile Act, and it further provides that if any claim of refund is rejected, the same shall lapse. I also find that the present appeals are also bad under the principles of res judicata, as the same iss .....

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