The registered person shall be eligible for refund of the duty paid under the pre GST laws only where such goods are returned by a person, other than a registered person. But in the instant matter the goods were returned by the registered person, therefore refund is not admissible in the instant matter
Section 142 of the CGST Act — Refund of Central Excise duty — The appellant paid Central Excise Duty on the goods cleared before appointed day but the goods was returned after appointed day. The appellant filed refund claims for central Excise duty under section 142 of the Act but the respondent issued SCN for rejecting the claim on the various reasons. The adjudicating authority rejected all the refund claims vide impugned order. The appellant submitted that there is no obligation on him to intimate the department on receipt of rejected goods. The authority observed that the adjudicating authority has rejected claims on the ground that in the copy of Stock/RG-1 register, the rejected goods were mentioned in weight as the unit, while in all the documents i.e. invoices, transport note, out gate pass, the quantity of rejected goods were mentioned in Numbers, as such identity of the return goods could not be properly established. Further, the adjudicating authority held that the receiver of the goods are registered with GSTN and therefore they were required to return the rejected goods to the appellant as supply in terms of section 142(1) of the Act. The authority agreed with the contention of the adjudicating authority.
Held that:- The Hon’ble authority rejected the appeals filed by the appellant.