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2022 (2) TMI 246 - AT - Central ExciseRefund of unutilized Cenvat credit of Education Cess, Secondary and Higher Education Cess, lying unutilized (credit balance) as on 30th June 2017 - Lead and Zinc Concentrates which are dutiable - HELD THAT:- The Division Bench of this Tribunal in the case of M/S BHARAT HEAVY ELECTRICALS LTD. (EXCISE & TAXATION DIVISION) VERSUS COMMISSIONER CENTRAL GOODS SERVICE TAX, CENTRAL EXCISE & CUSTOMS, BHOPAL (MADHYA PRADESH) [2019 (4) TMI 1896 - CESTAT NEW DELHI] has held that the assesee is eligible for the cash refund of the cessess lying as cenvat credit balance as on 30/06/2017 in their accounts. The Adjudicating authority is directed to disburse the refund with applicable interest, as per Rules, within a period of 60 days from the date of service/receipt of this order - appeal allowed - decided in favor of assessee.
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