2025-VIL-657-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Refund of accumulated CENVAT credit on education cess and secondary & higher education cess, applicability of Section 142(3) of CGST Act 2017, limitation period under Section 11B of Central Excise Act, 1944 – Rejection of refund on the grounds that the refund application was barred by limitation as it was not filed within one year from the relevant date as per the provision contained in Section 11B(1) of the CEA, 1944 - Whether the refund claim filed by the appellant under Section 142(3) of the CGST Act, 2017 is barred by limitation as per Section 11B(1) of the CEA, 1944 – HELD - The Section 142(3) of the CGST Act has a non-obstante clause which states "notwithstanding anything to the contrary contained under the provisions of existing law except sub-Section 2 of Section 11B of the Central Excise Act, 1944". This means that the one-year limitation period under Section 11B(1) of the Central Excise Act would not be applicable to the refund claim filed under Section 142(3) of the CGST Act - the one-year limitation period under Section 11B would not apply to refund claims filed under Section 142(3) of the CGST Act - the order of the Commissioner (Appeals) rejecting the cash refund on education cess and secondary & higher education cess is set aside and the appeal is allowed - Whether the refund of accumulated CENVAT credit on education cess and secondary & higher education cess is admissible under Section 142(3) of the CGST Act, 2017 – HELD - the refund of accumulated CENVAT credit on education cess and secondary & higher education cess is admissible under Section 142(3) of the CGST Act. The Tribunal relied on its own past decisions in several cases, including Combitic Global Caplet Pvt. Ltd. Vs. UOI, M/s. Orient Cement Limited Vs. The Commissioner of CGST and Central Excise, Toyota Kirloskar Motor Pvt. Ltd. Vs. Pr. Commissioner of Central Tax, and others, to hold that such refund of cess is not expressly barred by the provisions of law. It is also noted that Explanation 3 to Section 140 of the CGST Act, which sought to exclude cesses from the definition of "eligible duties and taxes", has not been notified in the official gazette and therefore, has no application - the order of the Commissioner (Appeals) rejecting the cash refund on education cess and secondary & higher education cess is set aside.
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