2024-VIL-474-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Refund under Section 142(3) of the CGST Act, 2017 - Denial of cash refund of CVD and SAD paid by the appellant only on the ground that at the time of payment of CVD and SAD there was no provision of availing the Cenvat credit – Dept case that the appellant was not in position to avail the Cenvat credit, therefore even refund of the amount which is not Cenvatable could not have been claimed – HELD – since the duty is paid by the appellant are for the period when the Cenvat credit Rules was existing, the appellant were entitled for Cenvat credit during period prior to 01.07.2017 - to deal with situation of the present case, special provision was made under Section 142(3) of the in CGST Act, 2017 whereby when the assessee is not in a position to avail the Cenvat credit or utilize the same due to effect of GST regime from 01.07.2017 refund provision was enacted which specifically deals with the situation of refund of amount which is cenvatable as per existing law i.e. Central Excise Act, 1944 and Rules made thereunder - In the present case, the refund was made under the existing law i.e. section 11B of CEA, 1944 accordingly, the refund of SAD/CVD paid by the appellant which was cenvatable at the time when the said duty was payable, it is clearly eligible for refund under Section 11B read with Section 142(3) of CGST Act, 2017. Therefore, the appellants are legally entitled for the refund of CVD/ SAD - it is settled law that the later decision is always better than the earlier one on the principle of ‘later is better’ accordingly, the judgment of Sri Chakra Polyplast India Private Limited prevails over the decision of Servo Packaging Limited - the impugned order is upheld and Revenue’s appeal is dismissed
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