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    <description>CESTAT Chandigarh dismissed the appeal seeking refund of Krishi Kalyan Cess under Section 142(9)(b) of CGST Act, 2017 during GST transition. The Tribunal held that the issue was settled by Division Bench precedent in SBI Cards case, which rejected similar refund claims. The appellant was denied entitlement to KKC refund, with the appeal being dismissed based on established jurisprudence.</description>
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      <description>CESTAT Chandigarh dismissed the appeal seeking refund of Krishi Kalyan Cess under Section 142(9)(b) of CGST Act, 2017 during GST transition. The Tribunal held that the issue was settled by Division Bench precedent in SBI Cards case, which rejected similar refund claims. The appellant was denied entitlement to KKC refund, with the appeal being dismissed based on established jurisprudence.</description>
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