2024-VIL-1082-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of excess CENVAT credit under Section 142(3) of CGST Act, 2017 – appellant reversed CENVAT credit attributable to exempt services on a provisional basis under Rule 6(3A) of the CENVAT Credit Rules, 2004 for the period April 2017 to June 2017. The final reversal amount was less than the provisional reversal, resulting in excess CENVAT credit - The appellant filed a refund claim for the excess amount under Section 11B of the Central Excise Act, 1944 read with Section 142(3) of the CGST Act, 2017 - Whether the appellant is eligible for cash refund of the excess CENVAT credit under Section 142(3) of the CGST Act, 2017 - HELD - the Section 142(3) of the CGST Act, 2017 specifically provides for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law to be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law - the CENVAT credit scheme was introduced to eliminate the cascading effect of taxes, and the transitional provisions under the CGST Act were meant to ensure a smooth transition from the earlier indirect tax regime to the GST regime - denying cash refund of the excess CENVAT credit solely on the ground that there is no specific provision for such refund under the CENVAT Credit Rules is not legally sustainable - the appellant is eligible for cash refund of the excess CENVAT credit under Section 142(3) of the CGST Act, 2017 - the impugned order is set aside and the appeal is allowed
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