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TMI Blog2021 (11) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... ut is used in the manufacture of the final product. In the present case since the E-cess and SHE-cess were no more leviable after 28.02.2015, that the credit on the imports received by the assessee post said date was permitted to be utilized for payment of duty of excise. It is observed that Commissioner (Appeals) and even the Original Adjudicating Authority has given the wrong interpretation to the said notification by specifically holding that the credit of E-Cess and SHE-cess could not be utilized for payment of excise duty by virtue of notification No. 12/2015. This reason itself is sufficient to set aside the order under challenge - It is further observed that with effect from 01/07/2017, the new Goods and Services Tax Act became op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Rakesh Shah, learned counsel for the appellant and Shri P.K.Singh, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue. 3. Learned counsel for the appellant has mentioned that the refund claim has wrongly been rejected. The notification no. 12/2015 dated 30.04.2015 has wrongly been applied to the facts of the present case. It is submitted that after the said notification, there has been an amendment in CENVAT credit rules in the year 2015 which allowed the credit of E-cess and SHE Cess on goods received on order after 01.03.2015 with the invoice dated prior to said 01.03.2015, with Cess charged, and to utilize the same against the payment of basic excise duty. The adjudicating authorities have thus gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the refund in question was of the amount of E-cess and SHE-cess lying in balance of ER-1 of June, 2017, the balance thereof would not have been claimed in TRAN-1. The refund was reported to be within time with no Government dues pending against the appellant and no unjust enrichment of amount to the appellant. iv. The balance of E-Cess and SHE-Cess could not be mentioned in TRAN-1 in GST regime for want of any column in the requisite form to carry forward the balance of such cess. v. There has been a notification no. 12/2015 dated 30.04.2015 permitting the assessee to utilize the credit of E-cess and SHE-cess for payment of duty of Excise for such inputs or capital goods received after 01.03.2015. 6. These admitted facts ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or payment of excise duty by virtue of notification No. 12/2015. This reason itself is sufficient to set aside the order under challenge. Even if the case law quoted by the learned Commissioner (Appeals) with respect of settled principle of Interpretation of Taxing Statute are considered, the fact still remains is that the Commissioner (Appeals) has given a wrong interpretation while denying the utilization of credit of E-Cess and SHE- cess for payment of excise duty despite the specific permission for the same in the said notification and the subsequent amendment in Cenvat Credit Rules in 2015 permitting the utilization of credit on cess. Since the unutilized credit becomes impossible to be utilized, the said amount has to be refunded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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