https://www.taxtmi.com/caselaws?id=393693 The Tribunal upheld the original order rejecting the appellant's refund claims for Education Cess and Secondary and Higher Education Cess under the CGST Act, 2017. The appellant's arguments for refund under Section 11B of the Central Excise Act, 1944 were dismissed as transitional provisions did not cover such refunds. Additionally, the Tribunal denied the appellant's request for a cash refund of cesses in their CENVAT credit account post-CGST Act implementation, citing the absence of legal provisions allowing such refunds. en-us Tue, 25 Feb 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393693 The Tribunal upheld the original order rejecting the appellant's refund claims for Education Cess and Secondary and Higher Education Cess under the CGST Act, 2017. The appellant's arguments for refund under Section 11B of the Central Excise Act, 1944 were dismissed as transitional provisions did not cover such refunds. Additionally, the Tribunal denied the appellant's request for a cash refund of cesses in their CENVAT credit account post-CGST Act implementation, citing the absence of legal provisions allowing such refunds. Case-Laws Central Excise Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393693