TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 1072
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.... of rejection of Assessee Appellant's appeal filed before him by his above order No. PUN-EXCUS-001-APP-40/2021-22 dated 31.08.2021 is assailed in this appeal. 2. Facts of the case, in a nutshell, are that appellant has been engaged in manufacture of goods and it is having both Central Excise and Service Tax Registration. It had been availing cenvat credit on duty paid on inputs/ capital goods as well Service Tax paid on input services. In respect of its unutilized credit accumulated on account of education, Secondary & Higher Education Cess that was no more available for adjustment against payment of tax in respect of those Cesses since being deleted, Appellant sough for its refund in cash by filing Refund Application on dated 22.10.2020. ....
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...., (iii) Punjab National Bank-2021 (52)GSTL 421(T), (iv) Lifecell International Pvt Ltd -2022 (66) GSTL 446(T) (v) Tata Tele. Trans.Ser.ltd-2024(80) GSTL 104(T), (vi) Hubergroup India P Ltd -Excise Appeal No. 10498 of 2022, & (vii) ATV Projects India Limited-Excise Appeal No. 87084 of 2019. 4. Ld. Counsel for the Appellant Shri Durgesh Nandkarni, Advocate further submitted that Ld. Commissioner had traversed beyond the grounds raised in the show cause in framing an issue to the effect as to if Appellant is entitled to cash refund or not, which was not invoked in the show cause notice for which Ld. Commissioner's order is required to be set aside. 5. Per contra, Ld. Authorised Representative Mr. Ranjan Kumar argued with reference to the dec....
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.... Secondary & Higher Education Cesses which were discontinued w.e.f. 2015 had a reference in Finance Bill 2015 by clause No. 114 wherein Hon'ble Finance Minister had clearly mentioned that he had proposed to subsume Education Cess, Secondary & Higher Educating Cess in the Central Excise Act and through notification No. 12 of 2015, those Cesses on inputs or capital goods received after 01-03-2015 would be allowed to be utilized for payment of normal Central Excise duty and not alone Cess component of the said duty. This means that whatever balance was available upto 30.04.2015 got subsumed with Central Excise duty and credits accumulated on its accounts should be treated as Cenvat Credits on Central Excise duty. This being the position prevai....
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....on 11B sub-section 2, would be in-applicable to grant refund in cash and therefore, the contention of the Ld. Commissioner (Appeals) that limitation period of one year as available in section 11B sub-section(1) or refund provision not being available in the existing law, as held in Rungta Mines Ltd. Case, would have no application in this case wherein refund is sought in cash u/s. 142(3) of the CGST Act. 8. Though not agitated before the Refund Sanctioning Authority/Commissioner (Appeals), Ld. Authorised Representative raised a new ground to support the Commissioner (Appeals)'s order on the strength of Hon'ble Madras High Court decision in the case of Asstt. Commissioner Chennai Vs. Sutherland Global Services Pvt Ltd., cited supra. A close....
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....nd Ors. Reported in 2021 (11) TMI 157, it can be said that those definition concerning eligible duties were never been brought into force by Gazette Notification till date and Explanation 3 being a clarification to Explanation 1 & 2 to Section 140 of CGST Amendment Act, cannot be read in isolation to those two Explanations, so as to exclude CESS from being transitioned. Therefore, when transition to Electronic Credit Ledger namely Trans-I is no more permissible, a refund claim can only be made for eligible cash refund as per provision contained in Section 142(3) of the CGST Act. 10. At this juncture, there is a requirement to reproduce para 11 of the judgment passed by the Hon'nle Bombay High Court for a just decision in this case. Impo....