Revenue cannot take the plea of transfer of jurisdiction due to GST regime

Commissioner of Central Excise Vs Riba Textiles Limited (Punjab And Haryana High Court)

This appeal has been filed against the order passed by Customs, Excise & Services Tax Appellate Tribunal, Chandigarh whereby the respondent has been held to be entitled for interest of refund from the date of deposit and the order whereby the application for rectification of mistake filed by the appellant has been dismissed.

Revenue cannot take the plea of transfer of jurisdiction due to GST regime

Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to the plea raised by the appellant qua the issue of jurisdiction. The provision explicitely provides that every claim of refund shall be dealt under the existing law i.e. Central Excise Act, 1944 and not by the provisions of the Act. Thus the plea of transfer of jurisdiction due to GST regime is not available to the appellant.

Taxpayer entitled for interest of refund from the date of deposit

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