https://www.taxtmi.com/caselaws?id=390176 Unutilised Cenvat credit of Education Cess and Secondary and Higher Education Cess became refundable after an exemption notification removed any further duty liability against which the credit could be used. The Tribunal applied the principle that cess forming part of the duty structure should not remain blocked in credit once excise duty is no longer payable, and held that Rule 5 of the Cenvat Credit Rules does not bar refund in such circumstances. Refund was therefore allowed because the credit had become incapable of utilisation due to the changed duty position. en-us Tue, 03 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 11:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390176 Unutilised Cenvat credit of Education Cess and Secondary and Higher Education Cess became refundable after an exemption notification removed any further duty liability against which the credit could be used. The Tribunal applied the principle that cess forming part of the duty structure should not remain blocked in credit once excise duty is no longer payable, and held that Rule 5 of the Cenvat Credit Rules does not bar refund in such circumstances. Refund was therefore allowed because the credit had become incapable of utilisation due to the changed duty position. Case-Laws Central Excise Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390176