2020 (10) TMI 908

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....resent case is that whether the appellant is entitled for refund of accumulated unutilized Cenvat Credit of Krishi Kalyan Cess lying in his cenvat account as on 30.6.2018 due to reason of implementation of GST from 1.7.2017. 2. Shri Amal Dave, Learned counsel for the appellant appearing on behalf of the appellant submits that the accumulated unutilized Cenvat credit is liable to be refunded in vi....

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....is tribunal being order of jurisdictional High Court. 3. On the other hand, Shri Vinod Lukose, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that that appellant is not entitled for the refund of unutilized cenvat credit in the light of the following judgments:- * CELLULAR OPERATORS ASSOCIATION OF IN....

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....y provision in the case of M/s. Gauri Plasticulture Pvt. Ltd. V/s. The Commissioner of Central Excise, as per the Larger Bench judgment of the High Court which will prevail over all the earlier judgments, appellant is not entitled for refund. 4. I have heard both the sides and perused the records. I find on the subject issue much water flown and this tribunal's two larger bench judgments one in t....