https://www.taxtmi.com/caselaws?id=411240 Accrued and unutilized credit of Education Cess and Secondary and Higher Education Cess earned under the pre-GST Cenvat regime was treated as a vested right. The restriction on transition into GST under section 140(1) of the CGST Act did not extinguish that credit or prevent a refund claim under section 11B of the Central Excise Act, 1944 where the balance could no longer be utilised. The Tribunal also rejected the limitation objection as being outside the scope of the show cause notice and the order-in-original. Refund of the accumulated unutilized credit was therefore held admissible, and rejection of the claim was unsustainable. en-us Thu, 19 Aug 2021 00:00:00 +0530 Tue, 22 Feb 2022 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411240 Accrued and unutilized credit of Education Cess and Secondary and Higher Education Cess earned under the pre-GST Cenvat regime was treated as a vested right. The restriction on transition into GST under section 140(1) of the CGST Act did not extinguish that credit or prevent a refund claim under section 11B of the Central Excise Act, 1944 where the balance could no longer be utilised. The Tribunal also rejected the limitation objection as being outside the scope of the show cause notice and the order-in-original. Refund of the accumulated unutilized credit was therefore held admissible, and rejection of the claim was unsustainable. Case-Laws Central Excise Thu, 19 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411240