{"id":255589,"date":"2021-10-14T14:50:09","date_gmt":"2021-10-14T09:20:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=255589"},"modified":"2021-12-31T14:44:42","modified_gmt":"2021-12-31T09:14:42","slug":"amount-claimed-as-refund-already-debited-in-returns","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/14\/amount-claimed-as-refund-already-debited-in-returns\/","title":{"rendered":"CESTAT | Amount claimed as refund already debited in Returns, whether there would be entitlement for refund under Rule 5 of CCR, 2004? Tribunal answers"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> P Dinesha (Judicial Member) allowed an appeal in which the Tribunal had to decide whether the appellant was entitled to refund under Rule 5 of CENVAT Credit Rules, 2004 (CCR).<\/p>\n

The Tribunal noted that the adjudicating authority had rejected the refund claim mainly on the ground that the appellant had not debited the amount claimed as refund from their CENVAT credit account, which according to the said authority, was in violation of Para 2(h) of Notification No.27\/2012-CE (NT) dated 18-06-2012. Commissioner (Appeals) had dismissed the appeal thus the instant appeal was filed.<\/p>\n

The appellant stated that he in fact, had debited the amount claimed as refund in its Returns filed for the period ended 30-06-2017 and the said ST-3 Returns were very much available for verification.<\/p>\n

The Tribunal quoted the relevant para in the judgment of Suretax Prophylactics India (P) Ltd. v. CCE, <\/em>(2020) 116 Taxmann.com 566 wherein the Karnataka High Court had ruled,<\/p>\n

\u201cIn other words, time limit has to be computed from the last date of the last month of the quarter which would be the relevant date for the purposes of examining if the claim is filed within the limitation prescribed under Section 11-B or otherwise.\u201d <\/em><\/p>\n

The Tribunal was of the opinion that claim of the appellant had been filed before the expiry of the quarter in which one year period from the last date of receipt of falls and accordingly the applications for refund was well within time. However, as regards the reversal the adjudicating officer had no chance of verifying the veracity of the appellant\u2019s claim vis-\u00e0-vis ST-3 Returns in the subsequent period wherein the said reversal was claimed to have been made. Thus, the Tribunal deemed it proper to remand the case for the file of adjudicating authority before whom the appellant shall furnish its ST-3 Returns for the subsequent period wherein the said reversal is reflected. The Tribunal allowed the appeal by the way of remand.[Zafin Software Centre Of Excellence (P) Ltd. v. Commr. Of CT & CE, 2021 SCC OnLine CESTAT 2614<\/b><\/a>, decided on 12-10-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P Dinesha (Judicial Member) allowed an appeal in which the Tribunal had to decide <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[34164,47518,3655,2532,46717,3208],"class_list":["post-255589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat-credit","tag-expiry","tag-limitation","tag-Refund","tag-returns","tag-service_tax"],"yoast_head":"\nCESTAT | Amount claimed as refund already debited in Returns, whether there would be entitlement for refund under Rule 5 of CCR, 2004? 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Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-Appeal. The appellant was a 100% Export Oriented Unit (EOU) engaged in providing network management and other services to their clients.\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":226226,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/26\/cestat-tribunal-allows-refund-of-unutilised-cenvat-credit-under-rule-5-of-cenvat-credit-rules\/","url_meta":{"origin":255589,"position":2},"title":"CESTAT | Tribunal allows refund of unutilised Cenvat credit under Rule 5\u00a0 of Cenvat Credit Rules","author":"Bhumika Indulia","date":"February 26, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member), allowed an appeal filed challenging the denial of refund of unutilized Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR). The appellant who was a provider of \u201cBusiness Support Services\u201d had filed an application for\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":246414,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/02\/refund-claim\/","url_meta":{"origin":255589,"position":3},"title":"CESTAT | Non compliance with the procedure leads to dismissal of refund claim; Tribunal dismisses appeal","author":"Editor","date":"April 2, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member), dismissed an appeal which was filed with the rejection of refund claims of the Appellant, an 100% EOU, filed for the period between April 2013 and December 2014 amounting to Rs 13,53,058\/-, under Rule 6 A of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":239268,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/17\/cestat-procedural-lapse-is-condonable-and-denial-of-substantive-right-is-unjustified-tribunal-allows-appeal-under-r-6-3a-ii-of-cenvat-credit-rules-2004\/","url_meta":{"origin":255589,"position":4},"title":"CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004","author":"Editor","date":"November 17, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the judgment and order of the Commissioner (Appeals). The appellants had entered into a Business Solutions Agreement and another Business Promotion\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":237739,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/20\/cestat-interest-on-delayed-refund-is-payable-under-s-11bb-of-central-excise-act-1944-tribunal-allows-appeal\/","url_meta":{"origin":255589,"position":5},"title":"CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal","author":"Editor","date":"October 20, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by the Commissioner (Appeals) whereby the Commissioner had rejected appeals of the appellant and upheld the order passed by the original authority. 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