CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV [Arising out of Order-in-Appeal No. 49(RLM)CE/JPR/2023 dated 06.10.2023 passed by the Commissioner of Central Excise & CGST (Appeals), Jaipur]

M/s. KEI Industries Ltd. …Appellant SP-919, 920 & 922, Phase-III, RIICO Industrial Area, Bhiwadi, Distt. - Alwar VERSUS Commissioner of Central Excise & CGST – Alwar …Respondent A-Block, Surya Nagar, Alwar, Rajasthan - 301001 APPEARANCE:

Ms. Priyanka Goel, Advocate for the Appellant Shri Rohit Issar, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 20.02.2026 DATE OF DECISION: 20.02.2026 FINAL ORDER NO. 50352/2026 DR. RACHNA GUPTA M/s. KEI Industries Ltd., the appellant herein, is engaged in manufacturing of insulated wires and cables and stainless steelwires. The appellant filed refund claim of Rs.7,42,108/- on 11.10.2021 informing that up to the year 2017, they availed the Cenvat credit of Education Cess and other Cesses which were lying unutilized in their Central Excise/Service Tax returns for the month of June 2017. They tried to carryforward the unutilized cesses to GST Regime through f