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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, K.K.RAMAKRISHNAN
Sanmar Matrix Metals Ltd. – Appellant
Versus
Commissioner of GST and Central Excise – Respondent
| Table of Content |
|---|
| 1. background on cenvat credit claims. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7) |
| 2. arguments on appropriations and limitations. (Para 8 , 9 , 10) |
| 3. consideration of presented arguments. (Para 11 , 12) |
| 4. observations on the implications of section 11b. (Para 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20) |
| 5. effect of payment under protest. (Para 21 , 22 , 23) |
| 6. court's ruling on appeal and refund. (Para 24 , 25 , 26 , 27) |
| 7. final orders and directives. (Para 28) |
JUDGMENT :
N.ANAND VENKATESH, J.
The appellant was an assessee under the provisions of the " Central Excise Act, 1944 " (for brevity hereinafter referred to as "the Act") and migrated into GST regime after the same came into force. The appellant availed CENVAT credit, in respect of excise duty paid on inputs and capital goods and service tax paid on input services under the provisions of CENVAT Credit Rules, 2004.
2. A show cause notice dated 03.06.2011 was issued proposing to deny CENVAT credit of service tax paid on input service during the period May 2010 to March 2011. The proposal was confirmed by the adjudicating authority by Order-in-Original No.4/2012 dated 30.03.2012.
3. The appellant filed an appeal before the first appel
The Court established that refund claims are not subject to limitation when duty has been paid under protest, reaffirming that appropriations made during the pendency of appeals with stay orders are ....
Claims for refund of excise duty under Section 11B must be filed within one year; reversal of CENVAT credit to obtain exemption does not constitute a mistake of law, thus refund claims beyond this li....
No limitation applies to CENVAT credit refunds under Rule 5 where Section 11B lacks relevant date definition for service exports.
Undisposed protest against duty payment exempts refund claim from S.11B limitation, independent of third-party judgments.
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