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TMI Blog2024 (6) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant had filed the return at a later stage. There is no enabling provision of CGST Act, 2017 for the transactional of the CENVAT credit of CVD and SAD paid on or after 01.07.2017. Section 142(3) of the CGST Act, 2017 governs the law relating to the transitional provisions including the refund of CENVAT Credit, duty, tax, interest or any other amount paid under the existing law and any amount eventually accruing to the person, which is not carried forward to GST. Thus it is evident that the duty paid by the appellant on or after 01.07.2017 cannot be included in the ER-1 Return for the period ending on 30.06.2012 and the finding given by the lower authority in this regard is unsustainable. Regarding CBIC Circular No. 207/5/2017 Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that as per the provision of CGST Act 2017, such CENVAT credit as on 01.07.2007 only can be carried forward to the GST whereas the payment was made by appellant on finalisation of the provisional assessment after 01.07.2017 and same cannot be carried forward to the GST. However adjudicating authority vide impugned order dated 30.05.2019 held that since appellant had filed ER return on 09.07.2017 and trans was filed was 17.11.2007, the appellant could have forwarded the credit balance in ER return for the period ending 30.06.2007. Thus rejected the claim under section 11B of Central Excise Act of 1944 read with section 142(3) of the CGST act 2017. Aggrieved by said order, an appeal was filed by the Appellant before the Appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the following manner: An appeal would lie to the Customs, Excise Service Tax Appellate Tribunal against an order passed under section 142 of the Central Goods and Services Tax Act, 2017. 3. Learned Counsel further submits that as per CENVAT Credit Rules, CENVAT Credit could be availed only after payment of duty. In the present case, additional duty of Customs and SAD was paid during the period from 03.07.2017 to 12.12.2017 on Coking Coal imported earlier and on finalisation of their assessments as recorded in the para 2 of the Order-in-Original, amount claimed by the appellant was paid. Since said duties were not paid on or before 30.06.2017, it was not permitted to be included in the ER-1 Return for the month of June-2017 as the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel submits that refund application was submitted on 05.11.2008 and the refund ought to have been paid within 3 months from date of submission of the refund claim. Since the amount was not paid within due date. Appellant is eligible for refund of due amount of Rs. 1,42,280,590/- with interest from 05.02.2019. In support of the above, the appellant relied on the decision of the apex court in the matter of Ranbaxy Laboratories Ltd. Vs. UOI 2012 (27) STR 193 (SC) and UOI Vs. Hamdard (WAQF) Laboratories 2017 (51) STR 214 (SC). 7. The Ld Counsel for the Appellants further rely on the following case laws also. A . ITCO Industries Ltd vs CCE, Salem 2023 (70) G.S.T.L. 76 (Tri. Che) B . New Age Laminators Pvt Ltd Vs CCE GST, Alwar 2022 (38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. As per the section 140(1) of the CGST Act, 2017 SECTION 140. Transitional arrangements for input tax credit. (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit [of eligible duties] carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law [within such time and] in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: 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. 11. Thus it is evident that the duty paid by the appellant on or after 01.07.2017 cannot be included in the ER-1 Return for the period ending on 30.06.2012 and the finding given by the lower authority in this regard is unsustainable. Regarding CBIC Circular No. 207/5/2017 Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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