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TMI Blog2022 (5) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ime limit is prescribed under the transition provision of Section 142(9)(b) of the CGST Act, for claim and grant of refund. The appellant is entitled to refund of the said amount of Rs. 1,18,237/-. The Adjudicating Authority is directed to disburse the refund of the said amount within a period of (60) sixty days from the date of receipt of this order alongwith interest under Section 11BB of the Central Excise Act - refund allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50811 of 2020-SM - FINAL ORDER NO. 50414/2022 - Dated:- 4-5-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. Anurag Basu, C. A. for the appellant Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing the date of filing of revised return. It was also observed that the appellant has not submitted any evidence to prove that the incidence of tax of which refund has been claimed has not been passed on by them to any other person. 3. Being aggrieved, the appellant filed appeal before the Commissioner (Appeals) who vide the impugned order rejected the appeal agreeing with the finding of the Court below. 4. Being aggrieved, the appellant preferred appeal before this Tribunal. 5. Learned Counsel for the appellant inter alia urges that from a plain reading of the provisions of Section 142(9)(b) of the CGST Act, it is evident that refund arising after filing of Form TRAN-1, where any return, furnished under the existing law (Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions, I find that there is no controversy regarding the quantum of amount refundable. Further, there is no allegation nor any finding by the Court below with regard to unjust enrichment. Further, in the facts and circumstances, I find that there is no scope to transfer any service tax liability as the credit has been taken after the appointed day and also filing of Form TRAN-1. I further hold that no time limit is prescribed under the transition provision of Section 142(9)(b) of the CGST Act, for claim and grant of refund. 10. Accordingly, in view of my finding, this appeal is allowed and the impugned order is set aside. The appellant is entitled to refund of the said amount of Rs. 1,18,237/-. The Adjudicating Authority is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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