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2022 (10) TMI 799 - AT - Central ExciseExtended period of SCN - whether the show cause notice has been issued rightly by invoking the extended period of limitation? - if demand of Rs. 3,27,325/- is rightly made for use of E. Cess & SHE Cess for payment of duty in December 2016 or not? - HELD THAT:- Division Bench of this Tribunal have held in the case of Bharat Heavy Electricals Ltd. Vs. Commissioner, CGST [2019 (4) TMI 1896 - CESTAT NEW DELHI] that an assessee is entitled to refund of unutilized cess under the existing law, lying in credit as on 30/06/2017 - Following the ruling of the Division Bench of the Tribunal, Single Member Bench in KIRLOSKAR TOYOTA TEXTILE MACHINERY PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH GST COMMISSIONERATE [2021 (8) TMI 818 - CESTAT BANGALORE], considered refund of unutilized credit of EC. & SHEC on 30/06/2017, it was held that such refund be granted to the assessee as it neither lapses, nor the same was time barred. Revenue Neutrality - HELD THAT:- The appellant not utilized the Cenvat credit of EC & SHEC for payment of output tax/duty in December 2016, the same would have become refundable as on 30/06/2017. If the appellant is required to deposit the said amount of Rs. 3,27,325/- in cash, it will become entitled to refund of the duty earlier paid by utilization of credit of EC & SHEC, thus the situation is wholly revenue neutral. Appeal allowed.
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