Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified

Diamond Beverages Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT Kolkata held that rejection of refund claim of sugar cess on the ground of pendency of proceedings when no stay has been given by any higher court is unjustified. Facts- The appellant being Authorised bottlers of Coco Cola purchases sugar from the market on which Sugar cess is charged by the suppliers and the Appellant has claimed the Cenvat credit of the said sugar cess in it’s ER 1 return for the month of June 2017. The appellant had filed a refund application u/s. 11B of the central Excise Act, 1944...