2023 (6) TMI 1055

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.... Superintendent ( Authorized Representative ) for the Respondent ORDER SOMESH ARORA In the instant case, matter pertains to non-utilization of Cess due to transition provisions coming into force on implementation of GST from 1 July, 2017. The appellants are having unutilized accumulated Cess, because of lack of provision at the relevant time to migrate the accumulated Cess to the GST. How....

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....ord. I find that the question to be decided is, first, whether the appellant is entitled for the refund of Cenvat credit of education cess and higher education cess and consequently entitled for cash refund in case if unable to utilize the said Cenvat credit under GST regime and second, whether the refund is time-barred. I find that the appellant have heavily relied upon various High Court decisio....

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.... of - (i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act; (ii) the duty of excise specified in the Second Schedule to the Excise Tariff Act, leviable under the Excise Act; (iii) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 ....

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....al duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, Provided that a provider of taxable service shall not be eligible to take credit of such additional duty; (viii) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003); (ix) the service tax leviable under section 66 of the Finance Act; (x) the Education ....