Case Law Details
Monochem Graphics Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Delhi)
CESTAT Delhi held that refund of transitional credit entitled to the assessee, as the assessee was unable to file TRAN-1 due to the technical glitches.
Facts-
Post implementation of GST, the appellant was unable to transfer cenvat of Rs. 11,23,276/- as the appellant was unable to file TRAN-1 due to the technical glitches. Accordingly, the appellant preferred an application before the Nodal Officer requesting for filing of TRAN-1. However, owing to the time limit for refund being one year, the appellant simultaneously filed refund claim application u/s 11B of the Central Excise Act, 1944.
The refund claim was rejected by the Assistant Commissioner. Accordingly, the appellant preferred an appeal before Commissioner (A). Commissioner (A) also rejected the refund application. Hence, being aggrieved, the appellant preferred the present appeal.
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