Shriram General Insurance Co. Ltd. Vs Commissioner of CGST (CESTAT Delhi)
CESTAT Delhi allowed the appeal of Shriram General Insurance Co. Ltd. and held that the appellant was eligible for refund of Krishi Kalyan Cess (KKC) and Swachh Bharat Cess (SBC) aggregating Rs. 28,57,192/- under Section 142(5) of the CGST Act, 2017. The appellant, engaged in general insurance services, had issued insurance policies and paid service tax on premiums under the Finance Act, 1994. During the GST regime, certain policies were cancelled due to reasons including cheque dishonour, cancellation or alteration at the clients’ request, and reversal of premium due to risk reduction. The appellant consequently refunded proportionate premium and service tax to clients where services had not been provided wholly or partly.
The appellant had earlier obtained refund of service tax through a Tribunal Final Order dated 06.04.2026 and separately filed an application dated 18.10.2018 for refund of KKC and SBC. The latter claim was rejected on limitation and unjust enrichment grounds. Before CESTAT, the appellant relied on earlier decisions, including Punj Lloyd Limited, Wave Megacity Centre Private Limited, Indiabulls Distribution Services Limited and Wave One Private Limited. The Revenue’s Authorized Representative conceded that the issue was covered by earlier decisions in favour of the appellant.
