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TMI Blog2024 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... t and allowed the appeal of the department. 2. Briefly stated facts of the present case are that the appellant is engaged in manufacturing of taxable goods and was registered with Central Excise department. The appellant had filed ER-1 return for the month of June 2017 on 10.07.2017 showing closing balance of Cenvat Credit amounting to Rs.50,59,597/-. The appellant was supposed to avail additional Cenvat Credit of excise duty amounting to Rs.8,70,297/- and of service tax amounting to Rs.12,45,063/- which could not be availed and taken in excise return filed for the month of June 2017. The appellant had the time to file revised return after availing additional cenvat credit of Rs.21,15,360/-. The appellant tried to file revised return elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the due process, the adjudicating authority held that refund claim has been filed within time and also held that the appellant is entitled to Cenvat Credit but rejected the refund claim on the ground that revised excise return was not filed electronically (online) as required under Section 142(9)(b) of CGST Act, 2017 read with Rule 12(5) of Central Excise Rules, 2002. Aggrieved by the said order, both the appellant and the department filed appeal before the learned Commissioner (Appeals) and the learned Commissioner (Appeals) vide impugned order held that refund claim is not admissible in view of Section 142(9)(b) ibid as revised excise return was not filed electronically. As regards the departmental appeal, the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority has rightly held that the claim has been filed within limitation after relying upon various judgments, but the Commissioner (Appeals) reversed the finding without any cogent and convincing reasoning. 4.3 He further submits that the appellant tried to file the return electronically but due to some technical reason, the appellant failed to do so. During this relevant period, the assessees were facing various technical glitches even for filing TRAN-1 and the department refused to allow filing of TRAN-1 after the due date. The matter reached at various High Courts and Hon'ble High Courts allowed filing TRAN-1 which could not be filed due to technical glitches. The Hon'ble High Courts allowed the petitions even thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last India Pvt Ltd vs Commissioner of Central Tax - Final Order No. 30030/2024 dated 18.01.2024 in Appeal No. E/30372/2022 - CESTAT Hyderabad Reiter India Ltd vs. Commissioner of CE - 2018 (363) ELT 1064 (Tri. Mumbai) Vishnu Aroma Pouching Pvt Ltd vs. UOI - 2019 (26) GSTL 14 (Guj.) A B Pal Electricals Pvt Ltd vs. UOI - W.P. (C) 6537/2019 R R Distributors Pvt Ltd vs. Commissioner of Central Tax & others - W.P. (C) 4143/2020 Commissioner of CGST vs. Shree Krishna Paper Mills & Industries Ltd - C.E.A. No. 36 of 2019 Asstt Commissioner of CGST vs. Ganges International Pvt Ltd - 2023 (68) GSTL 134 (Mad.) Punjab National Bank vs. Commissioner of CGST & CE - 2022 (67) GSTL 467 (Tri. Delhi) 5. On the other hand, the learned AR for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim; whereas, as per Explanation B to the Section 11B ibid the date of debiting of the account is the relevant date and from that date, the appellant has filed the refund claim within one year from the relevant date; and therefore, the refund claim was within time. Thus, the findings of the learned Commissioner (Appeals) are to be set aside and I do so. 9. As regards the other ground, I find that the appellant could not file the revised return electronically due to certain technical reasons. The appellant filed the revised return manually. I find that during the period of dispute, a lot of assessees were facing various technical glitches even for filing TRAN-1 and number of petitions were filed before the various Hon'ble High Courts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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