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2023 (6) TMI 1055 - AT - Central ExciseCash Refund claim - Transition to GST regime - non-utilization of Cess due to transition provisions coming into force on implementation of GST from 1 July, 2017 - HELD THAT:- The learned Advocate states that subsequently sufficient decisions have clarified the position in their favour. He particularly seeks to rely on USV PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, DAMAN [2023 (2) TMI 230 - CESTAT AHMEDABAD]. As also on the decision of CESTAT-New Delhi in EMAMI CEMENT LIMITED, NU VISTA LIMITED VERSUS COMMISSIONER (APPEALS) , CGST, CENTRAL EXCISE, RAIPUR [2022 (3) TMI 1254 - CESTAT NEW DELHI]. He drew attention to para 4 & 5 of the decision of co-ordinate Bench of Ahmedabad to emphasize the refund cannot be denied because of particular situation as brought out in above decision due to which the assessee was unable to avail the higher education Cess on etc. This Court is of the view, the matter stands covered by the above decisions cited by the learned Advocate - the issue is no longer res integra, the appellants are entitled to cash refund. Appeal allowed.
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