2025-VIL-684-CESTAT-MUM-CE
  1. Home
  2. 2025-VIL-684-CESTAT-MUM-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Customs duties, CENVAT credit, Refund, Transitional provisions under CGST Act - The appellant is a manufacturer of modular furniture who had imported sophisticated lamination machines under advance licenses. Due to cancellation of export orders, the appellant had to pay customs duties, including CVD, education cess and secondary & higher education cess, for the non-fulfillment of export obligations. The appellant claimed a refund of Rs.9,96,439/- on the ground that this amount was eligible CENVAT credit which could not be carried forward to the GST regime - Whether the appellant is entitled to a refund of the customs duties and CENVAT credit paid under the transitional provisions of the CGST Act, 2017 - HELD - The appellant is entitled to the refund of Rs.9,96,439/- under Section 142(3) and 142(6) of the CGST Act, 2017 - The additional duties of customs, CVD, education cess and secondary & higher education cess paid by the appellant were eligible CENVAT credits under the erstwhile Central Excise regime. The Tribunal relied on various judicial precedents and the Larger Bench decision in Bosch Electrical Drive India Private Limited case to hold that the Tribunal has the jurisdiction to decide appeals against orders passed under Section 142 of the CGST Act - Further, the judgement of the Hon'ble Bombay High Court in Combitic Global Caplet Pvt. Ltd. case is directly applicable, wherein it was held that Section 142(3) of the CGST Act mandates that any amount eventually accruing shall be paid in cash. Accordingly, the Tribunal set aside the impugned order and directed the refund of Rs.9,96,439/- to the appellant - The appeal filed by the appellant is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

ISD Vs Cross Charge w.e.f. 1st April '25
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?