CESTAT Allows Refund of unutilized cenvat credit of EC. & SHEC on 30/06/2017

Mahavir Transmission Ltd Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) CESTAT find that the Division Bench of this Tribunal have held in the case of Bharat Heavy Electricals Ltd. Vs. Commissioner, CGST [2020-TIOL-1341-CESTAT- Delhi] that an assessee is entitled to refund of unutilized cess under the existing law, lying in credit as on 30/06/2017. Division Bench had relied upon the ruling in the case of Eicher Motors vs. Union of India [1999 (106) ELT 3 (S.C.)] and also in Samtel India vs. CCE [2003 (155) ELT 14 (S.C.)] and also of the Karnataka High Court in the case of Slova...