9911796707
TMI Blog2024 (11) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... it Ledger. Therefore, as regard the refund claim for the amount of Rs. 20,52,143/- and Rs. 2,19,004/- the same became infructuous. As regard the refund claim of Rs. 41,244/- and Rs. 4,87,533/-, the same was rejected on the ground that appellant have paid the amount after 01.07.2007, thereafter, no Cenvat credit provision was excisting. It is found that this issue has been considered by this Tribunal in the case of SHREE GANESH REMEDIES LIMITED VERSUS COMMISSIONER OF C.E. S.T. -VADODARA-II [ 2024 (8) TMI 1468 - CESTAT AHMEDABAD] wherein dealing with the same issue this Tribunal has held that ' The Section 142(3) also deals with the amount which is accrued prior to GST regime. Accordingly, the situation arose in the present case is exactl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 99,924/- for the period July to December-2017 was upheld, Therefore, the present appeal. 2. Shri Vinay Kansara Learned Counsel appearing on behalf of the appellant submits that as regard the refund claim of Rs. 20,52,143/- and Rs. 2,19,004, the same has been allowed in the revised Trans-1 by the GST authority. However, he submits that the same has not yet been credited in their input tax credit account. Therefore, he is not pressing in respect of these two refund amount. 2.1 As regard the refund claim of Rs. 41,244/- and Rs. 4,87,533/-, it is his submission that the said refund claims were rejected on the ground that after 01.07.2017, the appellant is not eligible for Cenvat credit. Therefore, the same is not refundable under Section 142 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have rejected the refund claim made by the appellant under Section 142(3) on the ground that since the service tax itself was paid during the GST regime when the Cenvat Credit Rules were not existing, the service tax paid during that period will not be admissible as Cenvat credit and consequently no refund can be granted. In this regard, I refer to Section 142 (3), which reads as under:- (3) Every claim for refund filed by any person 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 anythin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
