9911796707
TMI Blog2022 (11) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of ASCR conductors, LT insulted armoured cables, concentric cables and transformers ("final products") falling under Chapters 76 and 85 of the First Schedule to the Central Excise Tariff Act, 1985. 3. The chronological list of events leading to the filing of present appeal, is summarised below in a tabular form: S. No. Date/ Period Particulars 1. January 2017 to June 2017 Manufacture and clearance of final products by Appellant upon payment of Central Excise duty. 2. July 2017 to December 2017 The aforesaid final products so cleared, were received back by Appellant as returned/ rejected within six months of the appointed day of CGST Act, i.e., 01.07.2017. 3. 27.12.2017 Appellant transitioned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Original ("OIO") passed, rejecting the refund claim by giving a finding in Para 15 that TRAN-1 has been verified. 18.06.2018 Appeal filed before Ld. Commissioner (Appeals) by Appellant against the OIO. 14.06.2019 Order-in-Appeal ("impugned order") has been passed, upholding the OIO and rejecting the Appellant's appeal. 6. Inasmuch as it is mentioned in the impugned order, read with OIO, that TRAN-1 has been verified by the Department, the Appellant was under a bona fide belief that Department has accepted TRAN-1. Accordingly, Appellant did not file any appeal against the impugned order. 7. 22.06.2021 Letter issued by Department, stating inter alia that Appellant has availed excess credit of Rs. 35,04,322in TRAN-1, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.01.2022 under the peculiar facts and circumstances. The delay in filing the appeal has been condoned vide defect misc. Order dated 4.7.2022. 5. Ld. Counsel further urges that the issue is no longer res intergra and the refund on returned goods, which were supplied or cleared prior to 1.7.2017 was considered by this Tribunal in Rajasthan Transformers & Switchgears Vs. Commissioner, CGST and Central Excise,Jaipur - 2022 (5) TMI 563- CESTAT, New Delhi, being the fact that the goods were returned by the unregistered dealer, this Tribunal held that in terms of Section 142(1) of CGST Act read with Section 142(3) that the assessee is entitled to refund as there is no dispute with regard to identity of the goods and further, there is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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