2026 (2) TMI 777

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.... For the Appellant : Shri. P M Pandya, Consultant For the Respondent : Shri. P Ganesan, Superintendent, (AR) ORDER SOMESH ARORA: In the instant case, the issue involved is about the refund of amount of Cenvat Credit lying in balance as on 30.06.2017 in terms of provision of Section 142(3) of the CGST Act, 2017 also a Secondary issue of whether the refund of amount of Cenvat Credit l....

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....yota Kirloskar Motors Pvt. Ltd. Vs. Pr. Commissioner of Central Tax, Pune GST-I as reported in 2025 (27) CENTAX 121 (Tri.-Mum), in which it was held that proviso to Section 11B(2) of the Central Excise Act, 1944 cannot be read to state that the refund of unutilized Cenvat Credit has not been provided under Rule 5 of the Cenvat Credit Rules, 2004. Therefore, in substance, cash refund on Cenvat Cred....