2025 (5) TMI 1914

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....h, Authorized Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 28.09.2020 passed by the Commissioner (Appeals), CGST, Gurugram, whereby the appeal of the appellant was rejected. 2. Briefly the facts of the present case are that the appellant is registered with the service tax department and they have filed the refund claim amounting to Rs. ....

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....ation Cess and Secondary & Higher Education Cess and Krishi Kalyan Cess were lying unutilized in their Cenvat credit account and the appellant could not utilized the same till 30.06.2017. On 01.07.2017, the GST Regime came in force and the credit lying in account was allowed to be transferred under GST Regime. The appellant took the Cenvat credit lying unutilized in their cenvat credit account of ....

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....s order dated 18.10.2024. 5.2 Learned AR also relied upon the judgment in the case of Mann and Hummel Filter Pvt. Ltd. vide Final Order No. 60469/2025 in appeal no. 60594 of 2023 dated 01.04.2025. Learned AR also relied upon the judgment of this Tribunal in the case of SBI Cards and Payment Service Ltd. vide Final Order No. 60444-60445/2024 in appeal no. ST/60189-60190/2023 dated 26.07.2024. 6. ....

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....a Private Limited [(2022) 2 SCC 603] and the fact that the refund that was sought was of amounts that could not be refunded as per the statutory provisions that were in force, the prayers in the writ petition could not be granted. We are also not impressed with the submission of the learned counsel for the appellant that the Assessing Authority ought to have considered and passed orders on the ref....