https://www.taxtmi.com/caselaws?id=757703 CESTAT Mumbai ruled in favor of the appellant regarding refund of accumulated Krishi Kalyan Cess (KKC) credits. The appellant had KKC input credits that could not be utilized after KKC was discontinued under CGST Act from July 1, 2017. The tribunal held that Section 142(6)(a) of CGST Act provides for cash refund of unutilized CENVAT credits despite contrary provisions in existing law. The appellant was entitled to refund of Rs. 28,30,992 with interest, to be paid within two months. The Commissioner's order denying refund was set aside and appeal was allowed. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 10 Jul 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757703 CESTAT Mumbai ruled in favor of the appellant regarding refund of accumulated Krishi Kalyan Cess (KKC) credits. The appellant had KKC input credits that could not be utilized after KKC was discontinued under CGST Act from July 1, 2017. The tribunal held that Section 142(6)(a) of CGST Act provides for cash refund of unutilized CENVAT credits despite contrary provisions in existing law. The appellant was entitled to refund of Rs. 28,30,992 with interest, to be paid within two months. The Commissioner's order denying refund was set aside and appeal was allowed. Case-Laws Service Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757703