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2020 (3) TMI 837 - AT - Central Excise100% EOU - refund of unutilized balance of cesses in cash - whether the appellant is entitled to cash refund of cesses in respect of which they had a balance in CENVAT credit account which they could not utilise on 01.07.2017? - HELD THAT:- The provisions of CGST allow them to carry forward the same as input tax credit under the CGST. However, the CGST Act does not allow them to carry forward the cesses as input tax credit. The appellant’s case is that as a result they will be losing the credit balance and therefore, the same must be paid to them in cash. There is no provision in the CENVAT Credit Rules 2004 or the Central Excise Act 1944 to allow cash refund of cesses lying in balance in the CENVAT Credit account on the ground that appellant was not able to use the same. Appeal dismissed - decided against appellant.
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