2026 (8) TMI 516

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....r passed by the Original Authority rejecting the claim of refund (impugned order). 2. The issue, in brief, is that the appellant filed refund claim for an amount of Rs. 7,91,405/- being Education Cess (EC) and Secondary Higher Education Cess (SHEC) which transitioned into GST vide TRAN-1 return and also subsequently reversed through ITC during the September, 2018 vide GSTR-3B. This refund claim was filed by the appellant under the provisions of Section 142(3) of CGST Act, 2017. The original Adjudicating Authority, inter alia, held that this amount in respect of which the refund has been claimed was lying in balance in ER-1 returns as on 30.06.2017. Moreover, in terms of Rule 9(c) of Cenvat Credit Rules, 2004 (CCR) credit of EC on excisab....

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.... by the Co-ordinate Bench and inter alia, similar view was upheld. 5. On the other hand, Learned AR for the Department invited attention to the order of this Bench in the case of Hexagon Capability Centre India Pvt Ltd., wherein, vide Final Order No. A/30348/2026 dated 08.07.2026 this issue was examined by the Bench after going through various submissions and case laws including the case laws relied upon by the appellant and, inter alia, held that in view of clear judgment of Larger Bench of Hon'ble High Court of Bombay in the case of Gauri Plasticulture Pvt Ltd., Vs Commissioner of Central Excise, Mumbai-I [2019 (6) TMI 820 - Bombay HC], as also the decision of Hon'ble Jharkhand High Court in the case of Rungta Mines Ltd., Vs CCE, Jhark....