9911796707
TMI Blog2024 (10) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ited [ 2022 (5) TMI 480 - CESTAT MUMBAI ], there is no express contrary finding available in those two judgments referred by learned authorised representatives for the Department as in both the cases, the findings were to the effect that express provision though was not available in the existing Act (Now erstwhile Excise Act and Cenvat Credit Rules, 2004) for cash refund, Assessee is eligible to take cenvat credit amount so paid under the Service Tax Rules and even in the Ganges International Pvt. Ltd judgments [ 2022 (3) TMI 544 - MADRAS HIGH COURT ] it was also directed that such provision as available under section 142(3) could be treated as a dire necessity and by invoking Doctrine of Necessity relief can be granted to the Appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred period and observed that certain Service Taxes were payable on Reverse Charge Mechanism against import of services, GTA services and legal services etc. Appellant paid it algongwith interest in June, 2018 but by that time CGST Act has already come into force, having transition provision made available upto the end of 2017. Since, transition of Tax input was no more available, Appellant sought for refund of the said cenvat credit in cash by invoking section 142(3) of the CGST Act, 2017. Show cause notice dated 17-01-2019 was issued to it by the Respondent proposing rejection of the said refund under provision of section 142(8) (a) of the CGST Act, 2017 and adjudication process continued thereafter. Appellant lost its claim both in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Pvt. Ltd Others V/s. Asstt. Commissioner of GST Commissioner C.Ex. Punducherry, reported in W.P.No. 528 of 2019 respectively, had observed that in the absence of specific statutory provision such refund is not admissible for which order passed by the Commissioner (Appeals) need not be interfered with. 5. I have been gone through the case record and relied upon judgments. While accepting contention of the learned counsel for the Appellant that refund of such Cenvat Credit under section 142(3) in cash is admissible, as for the Judicial President of this Tribunal including that of the Larger Bench constituted on the issue in case of M/s. Brose India Automotives Systems Private Limited cited supra, there is no express contrary finding avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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