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TMI Blog2024 (6) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... nd sub-section (9) of section 142 of the CGST Act, the provisions of existing law would have to be applied in the circumstances enumerated in the two sub-sections. The existing law, as pointed out by the Larger Bench of the Tribunal, is any law relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of the CGST Act and would, therefore, be Chapter V of the Finance Act and the Central Excise Act. The decision of the Larger Bench of the Tribunal in Bosch Electrical would, therefore, also be applicable to refund of CENVAT Credit found to be admissible under section 142(9)(b) of the CGST Act, 2017 - An appeal would lie to the Customs, Excise and Service Tax Appellate Tribunal against an order passed under section 142(9)(b) of the CGST Act, 2017. The papers may now be placed before the appropriate Bench for deciding the appeal. - MR. DILIP GUPTA, PRESIDENT AND MR. S.S. GARG, MEMBER (JUDICIAL) MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Ms. Krati Singh and Shri Aman Singh, Advocates for the Appellant Shri Yashpal Singh, Authorized Representative for the Department ORDER A learned Member of the Tribunal, while hearing this appeal, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench is reproduced below : 36. The issue that has been referred to the Larger Bench of the Tribunal is whether a refund order passed under section 142 of the CGST Act is appealable before the Tribunal. 37. Section 142, as noticed above, deals with Miscellaneous Transitional Provisions. Sub-section (3) provides that every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act. However, no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under the CGST Act. 38. Thus, under sub-section (3) of section 142, the claim for refund of any amount of CENVAT credit has to be disposed of in accordance with the provisions of the existing law. Existing law under section 2(48) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 142 of the CGST Act, the claim for refund of any amount of CENVAT credit has to be disposed of in accordance with the provisions of the existing law. The existing law would be Chapter V of the Finance Act and the Central Excise Act. If an application for refund of CENVAT credit had been filed at a point of time when the CGST Act had not been enacted, an appeal would lie before the Tribunal against an order passed on the application filed for refund of CENVAT credit. What has to be seen is whether an appeal can be filed before the Tribunal after the coming into force of the CGST Act against an order passed under sub-section (3) of section 142 of the CGST Act. In view of the specific provisions of sub-section (3) of section 142 of the CGST Act, every claim for refund after 01.07.2017 has to be disposed of in accordance with the provisions of the existing law i.e. Chapter V of the Finance Act and the Central Excise Act. This would mean that the appellate provisions would continue to remain the same. This position is also explicit from the provisions of sub-section (6)(b) of section 142 of the CGST Act, wherein it has been provided that every proceeding of appeal, review or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the appellant and the learned authorized representative appearing for the Department have been considered. 8. To understand the issue, it would be appropriate to reproduce sub-sections (3) and (9) of section 142 of the CGST Act, 2017 and the same are reproduced below: 142 (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash , notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944) : Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse. Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act. ****** ****** ****** 142 (9)(b) where any return, furnished under the existi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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