Central Excise – Started By: – Nageswara Rao Sripada – Dated:- 15-11-2017 Last Replied Date:- 16-11-2017 – 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 Ramaswamy S – The Reply = The time limit to file the revised TRAN-1 is upto 31st Dec 2017. So, suggest that please incorporate the amount in coloumn 7A of the TRAN-1 wherein i
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ed 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 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 Ex
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d 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. We are hoping against hope. After issuance of OIO, the assessee has to follow legal procedure/course and that is filing appeal with the Commissioner (Appeals). – Reply By G
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