2022 (8) TMI 1041

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....Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) 1. Heard learned advocate Mr. Jainish Shah for the petitioner. 2. In this petition, the following prayers are made: (i) to direct the respondents to transmit Rs. 43,73,628/- (Rupees Forty Three Lakhs Seventy Three Thousand Six Hundred and Twenty Eight only) towards unut....

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....s and credit was received in the Electronic Credit Ledger. The petitioner, however, could not have credit of Educational Cess and Secondary and Higher Secondary Education Cess. 3.1 It is the case of the petitioner that Rs. 47,73,628/- towards unutilised accumulated CENVATE credit balance towards the aforesaid tax and cess has not been returned to the petitioner by crediting the same in the Elec....

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....m the CENVAT/ Input Credit. 5. Learned advocate appearing for the petitioner fairly stated that the issue involved and required to be addressed in this petition has been answered by the Apex Court in case of Union of India and anr vs. Filco Trade Centre Pvt. Ltd and anr in Special Leave to Appeal No. 32709--327010 of 2018 and another allied matters decided on 22.07.2020. 6. The Supreme Court....