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TMI Blog2024 (6) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... isting law means any law, notification, order, rule or regulation etc. which is made or passed before the commencement of CGST Act, 2017 - Further Section 174(2)(c) of CGST Act, 2017, talks about rights and liabilities which have accrued or have been incurred under the erstwhile legislations. Thus, when this section provides for the department to issue Show Cause Notice for any violations of the erstwhile law, reciprocally the assessee can file refund claims for the rights accrued under the erstwhile legislations under the provision of section 142(3) of CGST Act, 2017. In the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [ 2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] , it is held that transitional credit being v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge mechanism, they paid the service tax of Rs.82,38,366/- with interest in June 2018. As there was no facility to file ST3 returns and avail credit of such service tax paid, due to transition to GST, the appellant filed a claim for refund of the same under Sec.142(3) of the CGST Act, 2017 r/w sec. 11B of the Central Excise Act, 1944. After due process of law, the original authority rejected the refund claim. In appeal, the Commissioner (Appeals) upheld the same. Hence the appellant is before this forum. 3. Learned CA Aditya Srinivasan appeared for the appellant and learned Assistant Commissioner Shri N. Satyanarayanan appeared for the respondent. 3.1 The learned Chartered Accountant appearing for the appellant submitted that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at even if the service tax has been deposited by the appellant after 1.1.2017, nonetheless the refund of CENVAT credit could be claimed under sub-section (3) of Section 142 of the CGST Act before CESTAT. Hence the appellant is eligible for refund under Section 11B of the Central Excise Act, 1944 read with Section 142(3) of the CGST Act, 2017. The OIO OIA has travelled beyond the SCN since there was no allegation of suppression of facts with an intention to evade duty or contravention of Rule 9 of CENVAT Credit Rules, 2004 in the SCN. Further this is a case where the appellant has Suo-moto disclosed the transaction and deposited the tax along with interest without any audit / investigation and hence the question of suppression of facts with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount paid under the existing law, shall be disposed of in accordance to 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). Section 2(48) of CGST Act, 2017 states as under; Existing law means, any law, notification, order, rule or regulations relating to levy and collection of duty or tax on goods or services or both passed or made before the commencement of this Act by parliament or any authority or person having the power to make such law, notification, order, rule or regulation. 5. Section 142(3) of CGST Act, 2017 hence provides that claim for refund under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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