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of Denial of refund of Krishi Kalyan Cess (KKC) not transited as input tax credit to the GST Tran-I Register. Under the CENVAT Credit Rules 2004, KKC was allowed as input credit but could only be utilized for payment of taxes on output services or clearance of goods as KKC. After the introduction of the CGST Act on 01.07.2017, KKC was discontinued. Section 142(6)(a) of the CGST Act allows for cash refund of CENVAT Credit lying in balance, notwithstanding contrary provisions in existing laws, except for Section 11B sub-Section 2. The Appellate Tribunal held that the appellant is entitled to a cash refund of the accumulated KKC input credits of Rs. 28,30,992/- with applicable interest, setting aside the order of the Commissioner of CGST & Central Excise (Appeals-II), Mumbai. The appeal was allowed.
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