9911796707
TMI Blog2024 (7) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... SIONER OF CGST CENTRAL EXCISE, PUNE-I [ 2022 (5) TMI 480 - CESTAT MUMBAI] , issue was considered by this Tribunal in the matter of M/S. JSW STEEL LTD. VERSUS COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE, BELGAUM [ 2024 (6) TMI 906 - CESTAT BANGALORE] , where the appeal was allowed. Bar of unjust and enrichment - HELD THAT:- The appellant paid due amount on reverse charge mechanism as per the Audit objection on 18.09.2018 and thus the refund is not hit by bar of unjust and enrichment. Though the appellant was eligible for CENVAT Credit, they could not avail CENVAT credit due to introduction of GST from 01.07.2007. Thus appellant is eligible for refund in cash in terms of section 142(3) of CGST act 2017. The appellant is eligible for refund in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim on the ground that there is no provision to allow credit or refund of the Service Tax paid on or after 01.07.2017. Aggrieved by said order, an appeal was filed and Learned Commissioner (Appeals) vide Impugned Order rejected the refund claim. Aggrieved by said order present appeal is filed. 3. When the appeal came up for hearing, Learned Counsel for the appellant draw my attention to relevant provisions of law under Central Excise Act and CGST Act 2017. Learned Counsel for the appellant further submits that as per Section 142(3) of the CGST Act, refund of Cenvat Credit can be made in cash in accordance with provisions of existing law. The Learned Counsel also relied on the following decisions; i. Sarovar Hotels Pvt. Ltd. vs. CST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the existing law for refund as claimed by the appellant. The Learned AR also submits that the claim is rejected as per the circular No. 207/5/2017-CT and appellant is not eligible for refund. 6. Heard both sides. The issue is settled in favour of the Appellant. As per the decision of the Tribunal in matter of M/s. Brose India Automotive Pvt. Ltd. (Supra), issue was considered by this Tribunal in the matter of M/s. JSW Steel and vide final order No. 20452/2024 dated 28.05.2024, allowed the appeal. Regarding bar of unjust and enrichment, the appellant paid due amount on reverse charge mechanism as per the Audit objection on 18.09.2018 and thus the refund is not hit by bar of unjust and enrichment. Though the appellant was eligible for CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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