2020 (1) TMI 188

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....rious products and avails benefit of Cenvat credit. After the introduction of GST they have moved from the excise and service tax into the GST regime. As per the new provisions of GST, Cenvat credit lying in balance in their accounts at the time of the transition could be taken as input service credit and utilized accordingly. However, as per June, 2017 ST- 3 Return of the appellant, Cenvat credit amounting to Rs. 1,46,733/- remained unutilized. This Cenvat credit pertains to Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC). They submitted an application to the Principal Commissioner of Central Tax, Hyderabad dt.30.05.2018 stating "Since this transitory cess amount cannot be carried forward under GS....

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....ce export of both goods and services are exempt, cash refund of Cenvat credit which has gone into manufacture of the goods exported or services exported is allowed under Rule 5 of CCR, 2009. Otherwise, there is no provision under which Cenvat credit can be refunded in cash. 4. Learned departmental representative draws the attention of the bench to the judgment of the Larger Bench of the Hon'ble High Court of Bombay in the case of Gauri Plasticulture Pvt Ltd [2019-TIOL-1248-HC-MUM-CX-LB] on this issue in which questions framed by the Hon'ble Larger Bench were as follows: "(a) Whether cash refund is permissible in terms of clause (c) to the proviso to section 11B(2) of the Central Excise Act, 1944 where an assessee is unable to ut....