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of Rejection of cash refund claims for Krishi Kalyan Cess under the GST regime. The key points are: The provisions for transition under the GST Act allow certain eligible credits to be carried forward or refunded, but do not extend to ineligible duties like the Krishi Kalyan Cess. The appellants were not entitled to claim refund of unutilized cenvat credit under the existing rules. Section 142(3) read with Section 174 of the GST Act does not entitle them to cash refund of the Cess. The Commissioner (Appeals) order rejecting the refund claim was upheld by the CESTAT (Appellate Tribunal).
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