2020 (10) TMI 908

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....t ORDER The issue involved in the present 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 C....

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....ibunal's judgment in the case of M/s. ISHAN COPPER PVT. LTD.- 2018 TIOL 1361-SC-AHHM-CX, which is binding on this 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 refu....

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.... MANOJ NARULA v/S. UOI [ WRIT PETITION (CIVIL) NO. 289 OF 2005] 3.1 He submits that now Larger Bench of the Hon'ble Bombay High Court has finally held that the refund of unutilized credit is not permissible in absence of any statutory 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....

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....y the Hon'ble Supreme Court taken a view that accumulated unutilized Cenvat Credit cannot be refunded. 4.1 I find that the Larger Bench judgment of the Bombay High Court has been challenged before the Hon'ble Supreme Court in SLP(C) No. 007390/2020 registered on 09.06.2020 which is pending at present. In this position of law I am of the view that no purpose will be served if any order is passed....