9911796707
TMI Blog2025 (4) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds of appeal and after hearing the learned DR. 2. Briefly the facts of the present case are that M/s Mann and Hummel Filter Private Limited, located at Plot No. 19, Sector-5, Phase-II, Growth Centre, Bawal (here-in-after referred to as "the Appellant"), are engaged in manufacturing of Air-Intake Manifold, Cabin Air Filter, Air Filter and Air Oil Separator. The Appellant was also registered for service provision vide Service Tax Registration No. AAECM4056DSD003 under the erstwhile Finance Act, 1994, Consequent to implementation of the GST, the appellant migrated themselves under the GST vide GSTIN No. 06AAECM4056D1ZS.At the time of implementation of GST, as per the S.T.-3 return filed for the period April 2017 to June 2017, the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of M/s SBI Cards and Payment Service Ltd. vide its Final Order No.60444-60445/2024 dated 26.07.2024 has held that assessee is not entitled to the refund of Krishi Kalyan Cess by relying upon the decision of the Division Bench of the Tribunal in the case of M/s Lupin Limited vide Final Order No. A/30020/2023 dated 16.03.2023 by CESTAT, Hyderabad Bench. 7. After hearing the learned DR and perused the grounds of appeal, I find that this issue is no more res integra and the Division Bench of this Tribunal in the case of M/s SBI Cards and Payment Service Ltd. (supra) has already rejected the appeal of the assessee by holding that they are not entitled to refund of Krishi kalyan Cess. It is pertinent to reproduce the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relying the judgment in the case of Slovak India Trading Co. Pvt. Ltd. that assessee is eligible for cash refund of cesses lying as Cenvat credit balance as on 30.06.2017 in their accounts; but this judgment was appealed against by the department before the Hon'ble Madhya Pradesh High Court and the Hon'ble Madhya Pradesh High Court admitted the appeal on the following substantial question of law: "Whether the unutilized CENVAT credit balances of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess as on 1.7.2017 which were not allowed to be carried forward in Tran-1 under section 140 of CGST Act, 2017 were liable to be refunded to the respondent in cash under the provisions of section 142(3) of the Central Goods & Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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