M/s EPIGRAL LTD. & ANR. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & D. N. Ray, Justice
M/s EPIGRAL LTD. & ANR.
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 13695 OF 2024 dated 30.01.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 142
Decision : Matter remanded back
Transitional Credit – Refund of CVD & SAD – Non-fulfilment of export obligations under Advance Authorisation/EPCG – Petitioners imported raw materials and capital goods under Advance Authorisation and EPCG licences in 2016 without payment of duty – On failure to fulfil export obligations duties including CVD and SAD voluntarily deposited in 2018 – Transitional credit claim rejected on ground of duties deposited after 01.07.2017 and hence not in existence as credit as on 30.06.2017 – Petitioners refund claims rejected under section 142(8)(a) of CGST Act holding amounts paid were arrears arising out of adjudication – Court noted duties voluntarily deposited and not pursuant to any recovery or adjudication proceedings, section 142(8)(a) not applicable – Case falls under section 142(3) read with section 142(6)(a) – Refund claim must be considered under Central Excise Act, 1944 read with Cenvat Credit Rules, 2004 – Rejection of TRAN-1 upheld as no carry forward credit existed as on 30.06.2017- Held: Petition partly allowed – Order set aside – Matter remanded to authority for fresh consideration on merits in terms of section 142(3) – Refund if found admissible to be granted in cash.
Represented By:
Counsel for the Petitioner: Amal Paresh Dave, Paresh M Dave
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