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<h1>High Court Admits Appeal on CENVAT Credit Refund Stay</h1> The High Court of Madhya Pradesh admitted an appeal concerning the refund of unutilized CENVAT credit balances under the CGST Act, 2017. The refund ... Carry forward of CENVAT credit balances of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess utilized as on 1.7.2017 - balances were not allowed to be carried forward in Tran-1 under section 140 of CGST Act, 2017 were liable to be refunded to the respondent in cash under the provisions of section 142(3) of the Central Goods & Services Tax, 2017 read with section 11B of the Central Excise Act, 1944 or not? HELD THAT:- The appeal is admitted on the substantial question of law - the refund as directed by the CESTAT, New Delhi by order dated 26.04.2019 shall remain stayed subject to the final outcome of the appeal. List the matter after four weeks. The High Court of Madhya Pradesh admitted an appeal regarding the refund of unutilized CENVAT credit balances of Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess under the CGST Act, 2017. The respondent was granted time to file a reply, and the refund directed by CESTAT, New Delhi was stayed pending the final appeal outcome. The case was scheduled for listing after four weeks.