https://www.taxtmi.com/highlights?id=59300 Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be granted of the cesses viz. Education Cess and Higher Education Cess which could not be transitioned into GST. - The findings in the impugned order regarding time-bar is beyond the show-cause notice as well as Order-in- Original and the same is not sustainable in law - AT en-us Fri, 20 Aug 2021 08:21:04 +0530 Fri, 20 Aug 2021 08:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59300 Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be granted of the cesses viz. Education Cess and Higher Education Cess which could not be transitioned into GST. - The findings in the impugned order regarding time-bar is beyond the show-cause notice as well as Order-in- Original and the same is not sustainable in law - AT Highlights Central Excise Fri, 20 Aug 2021 08:21:04 +0530 https://www.taxtmi.com/highlights?id=59300