9911796707
TMI Blog2022 (11) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... redit transferred to GST regime - the appellant is entitled to refund under the provisions of Section 142(3) of CGST Act, which provides that assessee can file refund claim on or after the appointed day, for refund of any amount of credit of duty, etc. paid under the existing law (Central Excise/Service Tax), subject to clearing the bar of unjust enrichment. Further, the bar of limitation has been waived under Section 142 (3). In the facts of the present case, the appellant is entitled to refund in terms of Section 142(3) read with Section 54 read with Section 49(6) of the CGST Act - in the facts of the present case as the credit has been accumulated due to clearance of excisable goods, during the Excise Law Regime for export, the bar of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (in DRC-03) in electronic ledger and applied for refund on 18.03.2020/20.03.2020 under Rule 5 of CCR read with Notification No.27/2012. Pursuant to filing of refund claim deficiency-cum-show cause notice was issued. Refund claims under Rule 5 of the CCR, 2004 filed as follows :- Sr. No. Date of filing of refund claim Financial Year Refund amount claimed. 1. 18.03.2020 2005-2006 Rs. 7,29,030/- 2. 18.03.2020 2006-2007 Rs. 10,03,406.43 3. 18.03.2020 2008-2009 Rs. 9,90,920.80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be allowed of any amount of credit, where the balance of the said amount as on the appointed day has been carried forward under the CGST Act. Being aggrieved, the appellant is before this Tribunal. 3. Ld. Counsel for the appellant, inter alia, urges that admittedly, the appellant had closing balance of Rs.30,48,272/- as on 30.06.2017, which was carried forward by filing Form Tran-I. Further, admittedly, this amount had been accumulated as the appellant had supplied major part of their finished goods to eligible SEZ/EOU units, against proper CT-3 forms. Admittedly, the appellant never commenced production during the GST Regime. Due to advance age of the proprietor, he decided not to continue or restart the business and accordingly, deb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 54 read with Section 49 read with Section 142(3) of CGST Act. 5. Ld. Authorised Representative relies on the impugned order. He further urges that refund has been rightly rejected as under Transitory Provisions Section 142(3) of CGST Act, refund is not available of the amount of credit, which has been transited to GST Regime under the provisions of the erstwhile Central Excise Act. He further states that the appellant is also required to discharge onus of unjust enrichment. 6. Having considered the rival contentions, I find that admittedly, Save and Except taking forward of the credit balance as on 30.06.2017, the appellant have not commenced production or manufacturing activities nor cleared any taxable goods on or after 1.7.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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