Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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SBI Not Entitled To Refund Of Krishi Kalyan Cess: CESTAT
BankingExcise, VAT & CustomGST
The Chandigarh Bench of CESTAT ruled that SBI is not entitled to a refund of Krishi Kalyan Cess (KKC). SBI's claim for a refund under Section 142(9)(b) of the CGST Act, 2017, was rejected, stating there is no provision for a cash refund of KKC in the existing law. The tribunal based its decision on previous rulings and held that the refund of KKC is inadmissible, affirming the adjudicating authority's decision.
