Refund of Cess Credit balance can’t be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]

Refund - cess credit balance - legislation - CESTAT - taxscan

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), of Chennai Bench, held that refund of cess credit balance can’t be denied for non-utilisation due to change in legislation. Shri Mihir Deshmukh appeared for the appellant and Ms K. Komathi appeared for the Respondent The appellant,International Seaport Dredging Pvt. Ltd is engaged in providing dredging…

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