2024 (9) TMI 1769

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....B.P.Sinha (AR) PER: ASHOK JINDAL  The appellant is in appeal against the order wherein the refund of Rs. 03,08,778/- was denied to the appellant. 2. The facts of the case are that during the period June, 2017, the appellant was providing services, namely, management consultancy services to their group companies. The appellant filed refund claim on 10.06.2020 under section 11B of Central ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that there is no provision under the law to transit balance credit of EC, SHEC & KKC, remained unutilized as on 30.6.2017 under section 140 of CGST Act wherein refund under section 11B in cash. 5. In support of his contention, he relied on the decision of Hon'ble High Court in the case of Sutherland Global vs. Asstt .Commissioner, Chennai-2019 (30) GSTL 628 (Mad.) wherein Single Member of Hon'bl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TMI 1348- P & H examined whether refund could be ordered or unutilized credit on closure of the unit and held, in view of the earlier decision of the Punjab & Haryana High Court in Rama Industries Ltd. vs. CCE, Chandigarh-2009 (2) TMI 136-P & H and the decision of Karnataka High Court in Slovak India-2006 (7) TMI 9 - Kar. That refund should be granted. It is therefore, seen that there are conflict....