Cess credit refund cannot be denied for non-utilisation prior to GST regime

Dy. Gen. Manager (Finance & Excise) Bharat Heavy Electricals Ltd., Vs Commissioner, CGST & CE  (CESTAT Allahabad)

It is not in dispute that prior to 01.03.2015 cess was leviable on manufactured goods, in addition to excise duty and the appellant had availed credit under the provisions of the Credit Rules on cess paid on procurement of goods and services. It is also not in dispute that by a notification dated 01.03.2015, levy of cess was exempted. The closing balance of credit of cess as on 28.02.2015, therefore, cou

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