2026-VIL-1716-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Entitlement to claim Transitional Credit in TRAN-1 after withdrawal of refund claim - Carry forward of CENVAT credit through TRAN-1 after withdrawal of refund claim - Appellant, a 100% EOU, filed a refund claim of unutilised CENVAT credit on input services used for export under Rule 5 of Cenvat Credit Rules, 2004. After show cause notice was issued, the Appellant requested that the claim be treated as withdrawn and carried forward the credit to its GST account by filing TRAN-1. The adjudicating authority rejected the refund and the Commissioner (Appeals) upheld the rejection and directed recovery of the TRAN-1 credit with interest - Whether the Appellant who withdrew the refund claim is entitled to retain the CENVAT credit carried forward in TRAN-1 - HELD - Filing a refund claim is a voluntary statutory right and the Appellant possesses the right to withdraw such claim at any stage prior to its final adjudication. Upon opting to withdraw the refund claim, the claim becomes nonest and the Appellant is legally entitled to retain and carry forward the accumulated CENVAT credit into TRAN-1 - There is no allegation in the show cause notice or in the impugned order regarding ineligibility of the CENVAT credit claimed under the refund application. In the absence of any valid reason for denying the credit and of any condition to comply with the conditions of Notification No. 27/2012-CE (NT) to carry forward the credit into TRAN-1, the direction to reverse the transitional credit along with interest is unsustainable - The impugned order directing reversal of transitional credit with interest is set aside and the appeal is allowed
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