https://www.taxtmi.com/caselaws?id=408075 The Tribunal allowed the appeal, granting the appellant the refund claim for unutilized credits of Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess. The decision was based on the retrospective nature of the amendment disallowing the credits under the GST regime and the applicability of a precedent case permitting such refund claims. en-us Mon, 24 May 2021 00:00:00 +0530 Mon, 31 May 2021 08:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408075 The Tribunal allowed the appeal, granting the appellant the refund claim for unutilized credits of Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess. The decision was based on the retrospective nature of the amendment disallowing the credits under the GST regime and the applicability of a precedent case permitting such refund claims. Case-Laws Service Tax Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408075