TaxTMI 
TaxTMI 
2024 (7) TMI 1404
X X X X Extracts X X X X
X X X X Extracts X X X X
....2023 from the impugned order dated 11.01.2023 passed by the Commissioner (Appeals) against grant of interest on refund, but at the time of argument, Ld. DR submits that in the Department's appeal if the interest amount which is claimed by the respondent is to be calculated than the amount of interest would be more than Rs. 50 lakhs and therefore, the appeal should be decided by the Division Bench. The Ld. Counsel for the respondent in the Department's appeal submits that since the amount of interest in the Department's appeal has not been quantified and therefore the Single Member Bench can hear and decide the issue. 1.3 After considering the submissions of both the parties in departmental appeal, I am of the view that as the amount of interest on the refund granted by the Commissioner would be more than 50 lakhs, therefore, the Department's appeal is segregated from the parties' appeals and let the Department's appeal be listed before the Division Bench in due course. 1.4 Presently, two appeals filed by the M/s SBI Cards And Payment Services Limited and M/s SBI Business Process Management Service Pvt Ltd are taken up for disposal. 2. Briefly the facts of the present case ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....als), remanded back matter to Adjudicating Authority for considering the submission made by the Assessee-Appellant and scrutiny of refund. 19.02.2019 Deputy Commissioner issued SCN demanding an explanation of the eligibility of refund of the Cenvat Credit vis a vis carry forward in GST Tran-1 as per applicable GST provisions. 05.03.2020 Adjudicating authority by the OIO issued the refund Cenvat credit of Service tax, however, refund of the KKC was denied. 29.03.2022 The Assessee-Appellant preferred an appeal against the OIO(s) dt. 29.03.2022, for allowing the refund for KKC and granting interest on the refund of service tax granted. 24.05.2022 Ld. Commissioner (Appeals) allowed the interest on the refund of the service tax granted from three months from date of expiry of filing the original refund application. Further, Ld. Commissioner (Appeals) refused to issue refund of Cenvat of KKC and upheld the OIO to this extent. 11.01.2023 & 17.01.2023 The Assessee-Appellants have filed the appeal no. ST/60189/2023 and ST/60190/2023 against the Impugned orders which is prejudicial to the interest of the Assessee-Appellants. Department has preferred the appea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....€¢ Indo Tooling Pvt. Ltd. vs Commissioner, Central Goods and Service Tax & Central Excise, Indore (M.P) 2022 (3) TMI 1100 - CESTAT NEW DELHI • Atul Limited vs C.C.E. & S.T. -Vadodara-II 2021 (11) TMI 423 - CESTAT AHMEDABAD • Hindustan Equipments Private Limited Versus Commissioner of CGST& Central Excise, Indore 2024 (6) TMI 245 - CESTAT NEW DELHI • Kobe Suspension Co Pvt Ltd Versus Commissioner Of Central Excise, Goods & Service Tax, Faridabad2024 (6) TMI 180 - CESTAT CHANDIGARH • Virgo Polymers India Pvt. Ltd. Versus Commissioner of GST and Central Excise Chennai 2023 (12) TMI 843 - CESTAT CHENNAI 4.3 She further submits that credit of KKC can only be utilized to set off the liability against KKC. The levy of KKC was abolished w.e.f. 01.07.2017. However, there was no provision to lapse the credit of KKC and the KKC credit was lying unutilised in the CENVAT account of the appellants. She further submits that it is settled law that accumulated credit is the indefensible and vested right of the assessee. She further submits that it is settled by various judicial forums that refund of the unutilized Cenvat credit on account o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Finance Act. He further submits that as per the Larger Bench, refund of only that element of Cenvat is admissible to be refunded in cash as per the provisions of Section 142 of CGST Act, 2017 and which was permissible to be refunded under the existing law. Further, as per para 7.8 of the impugned order there is no provision in the existing law to refund the Krishi Kalyan Cess in cash. The Ld. DR further submits that the Division Bench of this Tribunal in the case of M/s Lupin Ltd. Versus Commissioner of Central Tax & Cus. (Appeals), Guntur reported as 2023 (385) E.L.T. 242 (Tri.-Hyd.) has decided the issue of refund of Krishi Kalyan Cess accumulated prior to 01.07.2017 and has held that the assessee is not entitled to refund of non utilized portion of Cenvat Credit of KKC in cash. The Ld. DR further submits that the case laws relied upon by the appellant are distinguishable as not directly related to refund of KKC. 5.2 He further submits that the decisions of Bharat Heavy Electricals Ltd. (cited Supra) the Hon'ble High Court of Madhya Pradesh has stayed the execution of the said order; he further submits that the decision of Division Bench in the case of Lupin Ltd. (cited S....