Refunds received in July & August, 2017 – Sanctioned in Cenvat Credit – Is there provision in GSTR-TRAN.1 yet to be filed
Query (Issue) Started By: – Nageswara Rao Sripada Dated:- 15-11-2017 Last Reply Date:- 16-11-2017 Central Excise
Got 11 Replies
Central Excise
Rebate claims have been sanctioned in post GST regime of the claims submitted in pre GST regime. Amounts have been sanctioned by way of Cenvat credit. How to claim such credit. Is there provision in GSTR-TRAN.1 which is yet to be filed. I hardly find such provision in TRAN-1. Please come to my rescue with your valuable suggestions of way out.
Reply By KASTURI SETHI:
The Reply:
Throw ball in the court of the department. You must apply for cash refund again against same order. You have a solid ground that there is no such provision in Common Portal of GST at present. See the jurisdictional Commissioner in person.You can get refund in cash. Make all out efforts. I am sure you will be successful.
Reply By Ramaswam
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r-in-Original can be challenged or else time for filing Appeal will lapse. Rebate sanctioning authority will not review his order.
Sec 142(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944.
Sec 142(6) (a) every proceeding of appeal, review or reference relating to a claim for CENVAT credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in c
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n the topic which was detailed, enlightened and relieved.
Reply By Ganeshan Kalyani:
The Reply:
Sri Nageswara Rao Garu, you will win in the case. The provision cited by Sri Sanjay Sir clarifies the law. You must get refund in cash. Reproduce the said provision in your reply.
Reply By Ramaswamy S:
The Reply:
With due respects,would suggest the following:
There is a time limit to file the appeal. The appeal has to be heard and the order is to be passed to sanction the refund in cash.
If the amount of Cenvat through the order is transferred to GST through TRAN-1 iimmediately by revising the TRAN-1, it gets reflected and can be utilised for payment of GST.
If not reflecting in TRAN-1, then can file the appeal and follow the process.
This shall mitigate the uncertainiity as well as the blockage of funds.
No harm in trying.
Regards
S.Ramaswamy
Reply By KASTURI SETHI:
The Reply:
Dear Sir,
I agree with you to the extent that there is no harm in trying but I see no hope at all. W
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