https://www.taxtmi.com/caselaws?id=361950 The Tribunal held that there was no provision for refunding accumulated credit of Education Cess and SHE Cess under the Central Excise Act or Cenvat Credit Rules. The appellant's claim for a refund of unutilized cess credit was rejected, emphasizing that unutilized credit could not be encashed and would lapse if not used for duty payment on the final product. The Tribunal affirmed the lower authorities' decision, denying the appeal for refund. en-us Wed, 30 May 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361950 The Tribunal held that there was no provision for refunding accumulated credit of Education Cess and SHE Cess under the Central Excise Act or Cenvat Credit Rules. The appellant's claim for a refund of unutilized cess credit was rejected, emphasizing that unutilized credit could not be encashed and would lapse if not used for duty payment on the final product. The Tribunal affirmed the lower authorities' decision, denying the appeal for refund. Case-Laws Central Excise Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361950