KKC refund allowed

The CESTAT, Principal Bench, New Delhi, by its order dated 8 July 2026, allowed the appeal of Shriram General Insurance Co. Ltd. and directed refund of Krishi Kalyan Cess and Swachh Bharat Cess. The Tribunal held that refund claims filed under Section 142(5) of the CGST Act are not barred by limitation and cannot be rejected on the ground of unjust enrichment where the incidence of tax has been returned to the customer.