Any excess credit available under existing law i.e. Central Excise Act shall not be claimed as refund under CGST Act, 2017.
Refund— Section 142 of CGST Act— In the instant case, the issue which need to be decided is as follows—
Whether the contentions of the appellant against the refund rejection orders by A.A. have any dependable and sustainable provisional support of GST Act or not?
Whether the rejection of refund claim by A.A. is in tune with the envisaged provisions of Act/Rules and instructions issued by Government or not?
the appellant explained that they have claimed rebate of duty paid towards Central Excise Duty on export of their products. After verifying their claim, the Maritime Commissioner has sanctioned rebate and allowed certain portion as cash refund and balance as credit to Cenvat credit account. As such, they have disclosed the excess Cenvat credit as part of refund under CGST Act, 2017.
The appellant mainly contended that, since they have received the orders by Maritime Commissioner during GST period, hence they have added the excess Cenvat credit as part of refund claim and requested to sanction the refund claim on account of excess Cenvat credit available to them.
The A.A observed that such excess credit of any existing law pertaining to the period before appointed day i.e. 1-7-2017 shall be disposed off in accordance with the provisions of existing law i.e. Central Excise Act & Rules. These remarks of A.A strongly advocating that claim of excess CENVAT credit pertaining to Central Excise Act cannot be allowed as refund under GST Act.
Held that—It is held that the refund rejection orders of A.A are legally sustainable and in tune with the provisions of CGST Act. Therefore, appeal stands dismissed.
Any excess credit available under existing law i.e. Central Excise Act shall not be claimed as refund under CGST Act, 2017.
Refund— Section 142 of CGST Act— In the instant case, the issue which need to be decided is as follows—
Whether the contentions of the appellant against the refund rejection orders by A.A. have any dependable and sustainable provisional support of GST Act or not?
Whether the rejection of refund claim by A.A. is in tune with the envisaged provisions of Act/Rules and instructions issued by Government or not?
the appellant explained that they have claimed rebate of duty paid towards Central Excise Duty on export of their products. After verifying their claim, the Maritime Commissioner has sanctioned rebate and allowed certain portion as cash refund and balance as credit to Cenvat credit account. As such, they have disclosed the excess Cenvat credit as part of refund under CGST Act, 2017.
The appellant mainly contended that, since they have received the orders by Maritime Commissioner during GST period, hence they have added the excess Cenvat credit as part of refund claim and requested to sanction the refund claim on account of excess Cenvat credit available to them.
The A.A observed that such excess credit of any existing law pertaining to the period before appointed day i.e. 1-7-2017 shall be disposed off in accordance with the provisions of existing law i.e. Central Excise Act & Rules. These remarks of A.A strongly advocating that claim of excess CENVAT credit pertaining to Central Excise Act cannot be allowed as refund under GST Act.
Held that—It is held that the refund rejection orders of A.A are legally sustainable and in tune with the provisions of CGST Act. Therefore, appeal stands dismissed.