Question

What is the provision when the assessee did not filed tran-1 credit or in case the assessee did not filed tran-1 credit for some amount which is eligible to them.
whether they are eligible to file refund claim or any other method ?

Answer

Facts of the Case:
Assessee did not file Tran1 and now wishes to claim refund of eligible credit.

Law Applicable:
As per section 140(1)
"A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit of eligible duties carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed"

Interpretation:
Taxable Person was allowed to transfer the eligible duties through Tran-I upto
If no Tran-I was filled upto then the credit of the old regime would not be transferred to GST regime and would lapse. No refund is eligible in this case however if specific laws of VAT grant refund for specific duties then the same can be applied for under VAT laws if the time limit has not expired.

Conclusion:
If Tran-I is not filled then the old credits would lapse and are not eligible for refund (if specific VAT laws do not grant refund for specific duties).

Recent development in this case;
Many writs have been filed in this case for petitioner to be allowed to file Tran-I if it could not have been filed upto Delhi High Court in the matter of Bhargava Motors vs. UOI have ordered the portal to be opened to file Tran-I manually or accept the same manually. (Reply dt.18/05/2019)