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TMI Blog2022 (5) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions of Section 142(3) r/w 142(8) (b) of the CGST Act r/w the erstwhile provisions of Central Excise Act and the Cenvat Credit Rules. The rejection of refund claim on the ground of limitation is not justified - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.40845 of 2021 - Final Order No. 40199/2022 - Dated:- 19-5-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri T.R. Srinivasan, Consultant for the Appellant Shri R. Rajaraman, AC (AR) for the Respondent ORDER Brief facts are that during the audit of accounts, it was noticed that the assessee is liable to pay service tax under the category of renting of immovable property service, ocean freight charges and scientific and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red and argued the matter. He submitted that the appellant has paid the service tax on renting of immovable property service, ocean freight charges and scientific and technical services. If the GST was not introduced, they would be eligible to avail CENVAT credit of the same. As per section 142 of the CGST Act, 2017, the appellant is eligible for cash refund. He submitted that the refund claim in the present appeal is limited to Rs.3,66,307/- and does not include the cess paid by them. 3. He relied upon the decision of the Tribunal in the case of Jai Mateshwaari Steels Pvt. Ltd. Vs. Commissioner vide Final Order No. 50165/2022 dated 11.2.2022 and the case of Punjab National Bank Vs. Commissioner vide Final Order No. 20505/2021 dated 7.7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 11B (one year from the relevant date), due to overriding effect of CGST Act. Accordingly, I find that the appellant is entitled to refund under the provisions of Section 142(3) r/w 142(8) (b) of the CGST Act r/w the erstwhile provisions of Central Excise Act and the Cenvat Credit Rules. 7. Accordingly, this Appeal is allowed and the impugned order is set aside. The adjudicating authority is directed to disburse the amount of refund alongwith interest under the provisions of Section 11BB of the Central Excise Act. It is further directed that the refund with interest should be disbursed within a period of 45 days from the date of receipt or service of a copy of this order on the adjudicating authority. The very same w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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