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        Central Excise

        CESTAT held that Education Cess, Secondary Higher Education...

        Cess Credits Pre-GST Cannot Be Refunded or Carried Forward Under GST Transition, Section 140(1) Amendment Bars Claim

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT held that Education Cess, Secondary Higher Education Cess, and Krishi Kalyan Cess credits carried forward under pre-GST regime are not refundable. The amendment to Section 140(1) of CGST Act, 2017 retrospectively excluded cesses from "eligible duties and taxes" definition, rendering such credits inadmissible for GST utilization. The transitional provisions specifically preclude transmission of these cess credits through Tran-1 form. Consequently, the appellant's claim for refund was rejected, and the Commissioner (Appeals) order was upheld without any legal or factual infirmities.
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