Assessee eligible for cash refund of cessess lying as cenvat credit balance as on 30/06/2017

Hindustan Zinc Ltd Vs Commissioner, Central Excise & CGST(CESTAT Delhi) The issue involved is whether the appellant-manufacturer of Lead and Zinc Concentrates which are dutiable whether they are entitled to refund of unutilized Cenvat credit of i) education cess ii) Secondary and Higher Education Cess, lying unutilized (credit balance) as on 30th June 2017. I find that the Division Bench of this Tribunal in the case of Bharat Heavy Electricals Ltd (supra) under similar facts and circumstances have held as follows: “4. We have carefully gone through the rival arguments. There is no disput...