https://www.taxtmi.com/caselaws?id=756184 CESTAT Chandigarh dismissed appeals seeking refund of unutilized Krishi Kalyan Cess (KKC) under section 142(9)(b) of CGST Act, 2017. The Tribunal followed its Division Bench decision in Lupin Ltd. and Bombay HC ruling in Gauri Plasticulture Pvt. Ltd., holding that non-utilized Cenvat credit cannot be claimed as cash refund. Despite earlier favorable decisions in Bharat Heavy Electricals Ltd. and Slovak India Trading Co., the Tribunal noted these were stayed by Madhya Pradesh HC pending appeal, ruling appellants not entitled to KKC refund. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756184 CESTAT Chandigarh dismissed appeals seeking refund of unutilized Krishi Kalyan Cess (KKC) under section 142(9)(b) of CGST Act, 2017. The Tribunal followed its Division Bench decision in Lupin Ltd. and Bombay HC ruling in Gauri Plasticulture Pvt. Ltd., holding that non-utilized Cenvat credit cannot be claimed as cash refund. Despite earlier favorable decisions in Bharat Heavy Electricals Ltd. and Slovak India Trading Co., the Tribunal noted these were stayed by Madhya Pradesh HC pending appeal, ruling appellants not entitled to KKC refund. Case-Laws Service Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756184