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TMI Blog2024 (1) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... nt commissioner is required for issuance of show cause notice, therefore, this submission of the appellant is not sustainable. Refund claim - amount paid from cenvat credit is otherwise refundable under Section 142 of CGST Act, 2017 or not - HELD THAT:- There is proper mechanism for filing refund claim and considering the merit of each case the sanctioning authority of GST department shall dispose of the refund, therefore, at this preliminary stage it cannot be decided that since the appellant can claim the refund of cenvat credit, the entire case is revenue neutral. However, the appellant have liberty to approach the GST authority to claim the refund, if any, in accordance with law. The cenvat credit can be utilized for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, entire exercise is revenue neutral. In this regard He placed reliance on the following judgments:- Hindalco Industries Ltd 2018 (3) TMI 538 Bombay High Court Thermax Limited 2019 (31) GSTL 60 (Guj.) Dishman Pharmaceuticals Chemicals Pvt Ltd 2016 (332) ELT 242 (Guj.) Flexi Caps and Polymers Pvt Ltd 2022 (58) GSTL 545 (Tri.- Del). 2.3 He further submits that duty payable on the removal of inputs procured by EOU indigenously or from other EOU duty free to DTA is a duty of excise, therefore, the same can be paid from cenvat. He further submits that Rule 17 of Central Excise Rules, 2002 specifically entitles the appellant to utilize cenvat credit for payment of duty on DTA clearances. 3. Shri Anand Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellant has utilized cenvat credit for payment of Additional duty of custom at the time of de-bonding of 100% EOU. In normal course when any goods are imported the additional duty of custom is paid in cash therefore there is no reason to avoid payment of additional custom duty of raw material as a custom duty in cash. 4.3 I am of the view that the cenvat credit can be utilized for payment of excise duty either on the finished goods or on the indigenous inputs. However, in case of imported inputs the additional duty of custom has to be paid in cash and not by debiting cenvat credit account in terms of Rule 3 of CCR, 2004. In view of this unambiguous position of law, I hold as under: - (i) In case of imported inputs/raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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