2026 (7) TMI 653

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....has filed a refund claim on 22.11.2018 for refund of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess of Rs.22,11,874/-, lying unutilized as on 30.06.2017. A Show Cause Notice dt.01.01.2019 was issued proposing to reject the refund claim; The Assistant Commissioner of Central Tax & GST, vide OIO dt.04.04.2019 rejected the refund claim, which was upheld by Commissioner (Appeals), vide Impugned Order dt.09.12.2019. Hence, this appeal. 2. Shri K. Lakshman Kumar, CA for the appellant submits that the appellant is rightly eligible for refund under section 142(6) of the CGST Act, 2017 and relies on the following cases. a) USV Pvt Ltd Vs CGST Kolkapur [2025 (7) TMI 1072 - CESTAT Mumbai] b) Alliance Poly....

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....nk Vs CCT [2021 (52) GSTL 421 (Tri-Bang)] s) M/s Sanmar Matrix Metals Ltd Vs CGST & CE, Tiruchirapalli [2026 (4) TMI 606 - Madras High Court] t) M/s Steel Authority of India Ltd Vs UOI [2020 (2) TMI 1164 - Madras High Court] 3. Per contra, Shri V.R. Pavan Kumar, learned AR for the Revenue, submits that the issue is no longer res integra and has been decided in favour of the Revenue by the Larger Bench of the Tribunal in the case of Kei Industries Ltd Vs CST & CE, Alwar, Rajasthan [2025 (11) TMI 1641 - CESTAT New Delhi (LB)]. 4. Heard both sides and perused the records. 5. We find that the Larger Bench in the case of Kei Industries Ltd Vs CST & CE, Alwar, Rajasthan (supra), held as under: "54. To summarize....