2024-VIL-365-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 11B of Central Excise Act, 1944 – Section 142 of Central Goods and Services Tax Act, 2017 – Rules 5 and 11(3) of CENVAT Credit Rules, 2004 – Payment of duty – Eligibility for refund of accumulated cenvat credit – Appellant claimed refund of accumulated CENVAT Credit of Additional Duties of Excise (Textiles and Textile Articles) [ADE (TTA)] paid on inputs used for manufacturing finished products – Respondent rejected refund claim on ground that Appellant is not eligible for CENVAT Credit as per Rule 11(3) of the Rules – Whether Appellant is eligible for refund of accumulated Cenvat credit of ADE (TTA) – HELD – Appellant’s refund claim was rejected on grounds that credit of ADE (TTA) was lapsed in terms of Rule 11(3) of the Rules and refund claim for same amount was rejected in past – Appellant availed exemption from ADE (TTA) in respect of their finished product vide Notification No.31/2004 dated 9-7-2004 and at that time, Rule 11(3) of the Rules was not in force, as same came into force on 1-3-2007 vide Notification No.10/2007 – Provisions of Rule 11(3) of the Act cannot be applied retrospectively in respect of exemption Notification No.31/2004-CE – Refund claim cannot be rejected by invoking Rule 11(3) of the Rules – Refund claim was rejected in past for non-compliance of condition of Rule 5 of the Rules – Once refund claim was rejected under Rule 5 of the Rules, accumulated Cenvat credit of ADE (TTA) stands restored in Appellant’s Cenvat account and same can be utilized in future – Due to introduction of GST with effect from 1-7-2017, accumulated credit of ADE (TTA) cannot be utilized by Appellant – Rejection of refund in past under Rule 5 of the Rules has no relevance and does not create any embargo for processing refund claim which is otherwise admissible to Appellant in terms of Section 142 of CGST Act – Appellant is eligible for refund of accumulated Cenvat credit of ADE (TTA) in terms of Section 142 of CGST Act read with Section 11B of Excise Act – Impugned order passed by Respondent set aside – Appeal allowed
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