Question12:

One of my client had cleared goods in last june-2017 in excise ERA , with payment of excise dute detailed documents as proof of exports received in last week from C.H.A. he has to file refund . I feel should I go with excise rules or GST rules, little bit confusion...can you say what should I do...

Answer:

The refund claim will be under central excise and Section 142(4) of CGST Act will apply.  Section 142: Miscellaneous transitional provisions (Relevant Rule 118, Rule 120 to 120A ) (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, the registered person shall be eligible for refund of the duty paid under the existing law where such goods are returned by a person, other than a registered person, to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer: (4) ------- claim for refund filed after the appointed day for refund of any duty or tax paid under existing law in respect of the goods or services exported before or after the appointed day, shallisposed of in accordance with the provisions of the existing law: Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse: Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appointed day has been carried forward under this Act.  (5) Every claim filed by a person after the appointed day for refund of tax paid under the existing law in respect of services not provided shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing    (Reply dt. 27/11/2017)