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TMI Blog2022 (11) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of the CGST Act. The Adjudicating Authority is directed to grant refund of the said amount of Rs.35,04,322/- with interest under Section 11 BB of the Central Excise Act, within a period of 45 days from the date of receipt of copy of this order - appeal allowed. - Excise Appeal No.51716 of 2022 (SM) - FINAL ORDER No.51036/2022 - Dated:- 19-10-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Dhruv Tiwari, Advocate for the appellant Shri Gopi Raman, Authorised Representative for the respondent ORDER The issue in this appeal is whether the appellant is entitled to refund of excise duty, which they had paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 35,04,322, involved in the goods so returned, in terms of Section 142(1) of the CGST Act, read with Rule 16 of the Central Excise Rules, 2002 ( Excise Rules ), and Section 11B of the Central Excise Act, 1944 ( Excise Act ). It was categorically mentioned in the refund claim that the same is filed simultaneously with TRAN-1, and Appellant neither intend to nor shall claim the amount twice. 4. 18.01.2018 Letter by Department, informing the Appellant that the latter s refund claim is liable to be rejected since the amount has already been claimed in TRAN-1. 25.01.2018 In response, Appellant submitted inter alia that the refund claim wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TRAN-1, which is required to be reversed along with interest. 14.10.2021 Audit objection raised by Department, stating inter alia that Appellant has availed excess credit in TRAN-1. 06.09.2021 In response, Appellant submitted that no excess credit has been availed by it. 8. 16.11.2021 Show Cause Notice ( TRAN SCN ) issued by Department, proposing to deny credit availed in TRAN-1. 9. 12.01.2022 Filing of appeal along with the COD Application No. 50054/2022 in Defect Diary No. 50971/2022, against the impugned order before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to the nature of the duty paid goods at the time of clearance. The substantial benefit of refund of duty paid at the time of clearance cannot be denied. Accordingly, prays for allowing the appeal with consequential benefits. 6. Ld. Authorised Representative for Revenue relies on the impugned order. 7. Having considered the rival contentions, I find that in the facts and circumstances of the present case, there is no dispute with regard to the identity of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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