https://www.taxtmi.com/caselaws?id=390575 The Tribunal rejected the appeal of a large public sector undertaking seeking cash refund of unutilized Cenvat credit, including Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess, accumulated prior to the transition to the GST regime. The Tribunal emphasized that there is no legal provision for cash refund of unutilized Cenvat credit except in specific export scenarios, citing relevant case law. The original decision rejecting the application for refund was upheld, highlighting the absence of statutory provisions allowing cash refund of Cenvat credit in the circumstances presented. en-us Mon, 23 Dec 2019 00:00:00 +0530 Wed, 10 Feb 2021 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390575 The Tribunal rejected the appeal of a large public sector undertaking seeking cash refund of unutilized Cenvat credit, including Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess, accumulated prior to the transition to the GST regime. The Tribunal emphasized that there is no legal provision for cash refund of unutilized Cenvat credit except in specific export scenarios, citing relevant case law. The original decision rejecting the application for refund was upheld, highlighting the absence of statutory provisions allowing cash refund of Cenvat credit in the circumstances presented. Case-Laws Service Tax Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390575