9911796707
TMI Blog2022 (8) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioned being zero, the entire credit could have been taken back by the Appellant but such an action can only be initiated upon completion of the entire adjudication and appeal process or by way of its abandonment or else in the event of taking a re-credit, if Appellant Authority allows the refund, it would amount to acceptance of dual benefits in taking advantage of improper wordings in the notification that remained silent as to at what stage the claimant can re-credit the amount back to its account. Such a long waiting by the Appellant in not venturing into such an unethical practice exhibits the bonafideness of a law abiding national. More importantly, going by Section 11 of the CPC if any relief is sought from the Court of Law and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that yielded no fruitful result. Then it went on appeal before a wrong forum namely before the Revisionary Authority, Government of India who dismissed the appeal on 12.02.2020 for want of jurisdiction. Hence the present appeal that is admitted after condonation of delay of the period in which Appellant prosecuted the appeal in wrong forum and listed for hearing out of turn as the issue had been settled by the Tribunal s decision in M/s. Lupin Ltd. Vs. Commissioner of CGST, Customs and Central Excise, Bhopal [2019 (11) TMI 1126 - CESTAT, New Delhi] alongwith M/s. Alumatic Cans Pvt. Ltd. Vs. Commissioner of CGST, Kolhapur [2020 (12) TMI 431 - CESTAT, MUMBAI] and M/s. Sopariwala Exports Pvt. Ltd. Vs. CCE ST, Vadodara-I [2020 (9) TMI 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been in a narrow compass here in this Tribunal. Appellant has not challenged the legality of the rejection of its refund application but only sought for re-credit of the debited CENVAT Credits after final confirmation by the Commissioner (Appeals) of its refund application rejecting the refund sought against accumulated CENVAT Credits on exports, as could be noticed from the prayer portion of Appellant s appeal memo filed before the Commissioner (Appeals), it had specifically prayed for re-credit of the amount to the Appellant in case refund sought by it is not allowed but unfortunately no finding is available to the order passed by the Commissioner (Appeals) with reference to the judgement cited above. Learned Counsel for the Appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts account. Such a long waiting by the Appellant in not venturing into such an unethical practice exhibits the bonafideness of a law abiding national. More importantly, going by Section 11 of the CPC if any relief is sought from the Court of Law and it is not expressly granted, it is deemed to have been refused. Therefore, Appellant has got every right to prefer an appeal before this Tribunal against such deemed refusal and to get the relief to which it is entitled to otherwise also. I am, therefore, of the considered view that Appellant is entitled to get cash refund of Rs.35,52,543/- with applicable interest, if any, against CENVAT Credit available to its credit during pre GST regime as per provision contained in Section 142(3) of the CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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