Fallout of Supreme Court Judgment in ITC Case

Sir,
There are similar provisions for self assessment in GST (Section 59- Self-assessment) and in Central Excise (Rule 6 Assessment of duty) and also for refund i.e., Section 54 in GST and Section 11B in Central Excise where the words used are more or less same /similar to the corresponding provisions under the Customs Act.
GST: Section 2(11) “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment
GST: Section 59. Self-assessment. Every registered person shall self-assess the taxes payable under this Act…
GST: 54. Refund of tax. (1) Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date….
Central Excise: Rule 2(1)(b) “assessment” includes self-assessment of duty made by the assessee under Rule 6 and provisional assessment under rule 7…
Central Excise: Rule 6. Assessment of duty. — The assessee shall himself assess the duty payable on any excisable goods …
Central Excise: Section 11B Claim for refund of duty and interest, if any, paid on such duty — (1) Any person claiming refund of any duty of excise and interest, if any, paid on such duty may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date
Therefore, by implication, same procedure must be adopted in the refund cases of self assessed tax/duty in GST and Central Excise also. That means in the absence of any challenge to the order of the assessment in appeal, refund application against the assessed GST/ Central Excise duty is not maintainable in cases of self assessment in these two laws also.
(Views expressed here are strictly personal views of the contributor)
Baljit Singh Khara

NACIN NACIN 27/02/2020