2024-VIL-141-CESTAT-HYD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Section 142(3) of CGST Act, 2017 – Entitlement of cash refund – Appellant being not in a position to fulfil export obligation for capital goods procured by them under EPCG License has paid total Customs Duty which consisted of CVD+SAD – Since Customs Duty payment was done under present GST regime, Appellants were not in a position to take Cenvat Credit of this amount, which would have been eligible to them under previous Central Excise regime – Appellants filed refund claim for grant of cash refund under Section 142(3) of CGST Act – Lower Authorities dismissed refund claim – Whether Appellant is eligible to get cash refund under Section 142(3) of CGST Act – HELD – It is not disputed that Appellant have paid total Customs Duty consisted of CVD+SAD – Appellant’s eligibility to take credit of duties paid as CENVAT Credit is undisputable – Said Cenvat Credit could not be availed due to erstwhile law, i.e. Central Excise Act, being taken over by New GST Act – Only because of procedural aberration occurred during transition to GST period, Appellant could not take credits, for which it sought for refund – 2017 Act contains a provision to take care of unutilized credits of assessee to be refunded to them in cash – CVD+SAD paid subsequent to 2017 are eligible for cash refund, as Appellant cannot take these amounts as Cenvat Credit – Adjudicating Authority is directed to grant refund along with interest, which is to be calculated from initial date of filing refund claim – assessee appeal is allowed
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