https://www.taxtmi.com/caselaws?id=369098 The court affirmed the lower authorities' decisions and dismissed the appeal, ruling that the appellant could not claim cash refund or encashment of the unutilized amount of Education Cess and Secondary and Higher Secondary Education Cess in its credit account. The court emphasized that statutory provisions did not allow for such refunds unless duty was erroneously paid or recovered, and the CENVAT Credit Rules did not provide for cash refunds except in specific circumstances like export or duty exemptions. The court found that the cited case law was not applicable to the current case. en-us Mon, 24 Sep 2018 00:00:00 +0530 Sat, 06 Apr 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369098 The court affirmed the lower authorities' decisions and dismissed the appeal, ruling that the appellant could not claim cash refund or encashment of the unutilized amount of Education Cess and Secondary and Higher Secondary Education Cess in its credit account. The court emphasized that statutory provisions did not allow for such refunds unless duty was erroneously paid or recovered, and the CENVAT Credit Rules did not provide for cash refunds except in specific circumstances like export or duty exemptions. The court found that the cited case law was not applicable to the current case. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369098