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TMI Blog2024 (11) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for the Respondent ORDER This appeal is directed against Order-In-Appeal No. VAD-EXCUS-002-APP-555-2018-19 dated 21/12/2018 passed by the Learned Commissioner (Appeals) of Central Excise, Customs and Service Tax-VADODARA-I, whereby the rejection of refund claim made under Section 142 (3) of CGST Act, 2017 read with Section 11B of the Central Excise Act, 1994 of Rs. 27,99,924/- for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this Tribunal in the following judgments:- * Shree Ganesh Remedies Ltd. Vs. CCE & ST CESTAT Final Order No. 11721/2024 * Filatex India Ltd. Vs. CCE & ST VADODARA-II-2024 (8) TMI 393- CESTAT AHMEDABAD 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Shree Ganesh Remedies Ltd wherein dealing with the same issue this Tribunal has passed the following order:- "4. I have carefully considered the submission made by both the sides and perused the records. I find that the lower authorities 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund 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 been carried forward under this Act." From the plain reading of the above Section 142(3), it is observed that the said Section deals with the eventualities when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period prior to 01.07.2017, the same is eligible as Cenvat credit under existing law. Therefore, only because the Service Tax was paid after 01.07.2017 refund cannot be rejected. However, the refund has to be processed by following the law such as unjust enrichment, etc. Therefore, only for this limited purpose, this matter related to refund of Rs. 41,244/- and Rs. 4,87,533/- is remanded to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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