2024-VIL-1077-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Refund of CENVAT credit - Transitional provisions - appellant filed refund claim for unutilized CENVAT credit which arose due to upward revision of the appellant's June 2017 ER-1 return, which was later paid by the appellant along with interest under the audit objection - Rejection of refund on the grounds that the refund claim was time-barred under Section 11B of the Central Excise Act 1944 and that there was no provision for cash refund of CENVAT credit under the existing law - Whether the appellant is entitled to the refund of the excess CENVAT credit under Section 142(9)(b) of the CGST Act 2017 read with Section 11B of the Central Excise Act 1944 – HELD – the Section 142(9)(b) of the CGST Act 2017 provides for refund of CENVAT credit found admissible to the assessee in cash, notwithstanding anything to the contrary contained in the existing law, except the provisions of sub-section (2) of Section 11B of the Central Excise Act 1944 - the CENVAT credit scheme was intended to provide for input tax neutralization, and therefore, the denial of cash refund solely on the basis that there is no specific provision for cash refund under the CENVAT rules is not legally sustainable - cash refund of CENVAT credit is permissible under the transitional provisions of Section 142 of the CGST Act 2017. Accordingly, the appellant is entitled to the refund of the excess CENVAT credit under Section 142(9)(b) of the CGST Act 2017 – the impugned order is set aside and appeal is allowed
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