Question23:

Please provide your views as regard to the following Query –  We are manufacturer, registered under Central Excise in pre GST regime. We have some bills of input services against which we paid service tax to supplier. But due to oversight not taken input tax credit. Therefore, the amount of credit not reflected in our last return as on 30.06.2017. hence also not taken in TRAN-1 as we are not able to file revised return of excise. 

In this case we are eligible to file refund claim of such amount of service tax paid. All the invoices is dated from 1st Jan 2017 (within seven months) after GST implementation.   

Answer:

The  refund if you want to file then it should be according to the law prevailing that time. In central excise provision for refund was given in Section 11B. As per section 11 B refund could be filed for the duty excess (errorneousily)   deposited not If some  cenvat is not claimed then you can claim refund of it   in future your refund claim Will be disallowed.

There is only one possibility it is to claim it in closing balance of 30.6,17 certainly GSt officer will disallow it you  may have to go for litigation but we find possibility of your winning because it is correct on the  ground of natural justice as this credit could be taken if the excise had continued. (Reply Dt. 22/12/2017)