https://www.taxtmi.com/caselaws?id=290049 The Tribunal held that the appellant, engaged in manufacturing electrical and mechanical equipment, was entitled to a cash refund of unutilized cesses under the GST regime. The credits earned were considered a vested right that could not be extinguished by the change in law unless specifically provided for. Relying on past judicial precedents and the principle that lawful credits should be refunded if unutilizable due to legal changes, the Tribunal allowed the appeal and set aside the order-in-appeal, granting the appellant's claim for a refund of the cesses as of 30th June 2017. en-us Fri, 26 Apr 2019 00:00:00 +0530 Sat, 05 Sep 2020 22:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290049 The Tribunal held that the appellant, engaged in manufacturing electrical and mechanical equipment, was entitled to a cash refund of unutilized cesses under the GST regime. The credits earned were considered a vested right that could not be extinguished by the change in law unless specifically provided for. Relying on past judicial precedents and the principle that lawful credits should be refunded if unutilizable due to legal changes, the Tribunal allowed the appeal and set aside the order-in-appeal, granting the appellant's claim for a refund of the cesses as of 30th June 2017. Case-Laws Central Excise Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290049