There is no error of law in holding that the appellant cannot claim cash refund or encashment of the unutilized and unavailed amount of Education Cess and Secondary and Higher Secondary Education Cess, lying in its credit.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed the application for refund of Rs. 5,72,604/- in any Other Category of Cesses which was carry forwarded in TRAN-1. The adjudicating authority has issued Form GST RFD-08 dated 7-9-2020, stating that as per explanation (3) of Section 140 of Act, 2017, Cesses credit cannot be carry forwarded through Tran-1. The appellant in compliance to SCN dated 7-9-2020 submitted their reply on 29-9-2020. Thereafter, the adjudicating authority has issued Form GST RED-06 dated 12-10-2020 rejecting the refund application and passed the impugned order. Being aggrieved with the impugned order dated 12-10-2020, the appellant has filed the appeal on 28-12-2020. The authority observed that in view of the provision of the Act, 2017 and various judgments in favour of the department, the adjudicating authority has rightly rejected the said refund claim and there is no infirmity in the said order.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
There is no error of law in holding that the appellant cannot claim cash refund or encashment of the unutilized and unavailed amount of Education Cess and Secondary and Higher Secondary Education Cess, lying in its credit.
Section 54 of the CGST Act, 2017 — Refund — The appellant filed the application for refund of Rs. 5,72,604/- in any Other Category of Cesses which was carry forwarded in TRAN-1. The adjudicating authority has issued Form GST RFD-08 dated 7-9-2020, stating that as per explanation (3) of Section 140 of Act, 2017, Cesses credit cannot be carry forwarded through Tran-1. The appellant in compliance to SCN dated 7-9-2020 submitted their reply on 29-9-2020. Thereafter, the adjudicating authority has issued Form GST RED-06 dated 12-10-2020 rejecting the refund application and passed the impugned order. Being aggrieved with the impugned order dated 12-10-2020, the appellant has filed the appeal on 28-12-2020. The authority observed that in view of the provision of the Act, 2017 and various judgments in favour of the department, the adjudicating authority has rightly rejected the said refund claim and there is no infirmity in the said order.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.