9911796707
TMI Blog2024 (8) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... t due to GST regime after 01.07.2017 shall be eligible for the cash refund. In the present case the CVD and SAD was paid which is admissible as Cenvat credit to the appellants under the existing law i.e. Cenvat Credit Rules, 2004. Secondly the said amount is refundable to the appellants as per various judgments cited by the learned Counsel support the case of the appellant. Whether the appellant s claim of CVD and SAD is hit by Rule 9 (1) (b) or(bb) of Cenvat Credit Rules, 2004? - HELD THAT:- Firstly there is no demand notice in respect of CVD and SAD which was paid by the appellants on their own and also no adjudication as regard the suppression fact, therefore, in absence of any charge by way of show cause notice or adjudication thereof, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant on their own suo moto in order to regularize excess import qua export obligation fulfillment. 2. Shri Devashish K Trivedi, Learned Counsel appearing on behalf of the Appellants submits that issue involved is that whether the appellant s refund is hit by Rule 9 (1)(b) or (bb) of Cenvat Credit Rules, 2004. He submits that there is no suppression of fact or malafide intention alleged/established against the appellants. He also submits that as per the overall facts of the case, there is no malafide on the part of the appellant as the appellant have legally fulfilled their obligation of payment of CVD and SAD on their own suo moto without any notice of the department. For this reason also Rule 9 (1) (b) and (bb) cannot be invoked. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
