https://www.taxtmi.com/caselaws?id=414642 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for the balance of E-Cess and SHE-Cess. It held that the unutilized credit of these cesses should be refunded to the appellant, as it belonged to the assessee and the authorities had misinterpreted the relevant notifications and rules. The denial of refund post-GST implementation was deemed unreasonable, and the appellant's right to refund was upheld. en-us Tue, 09 Nov 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414642 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for the balance of E-Cess and SHE-Cess. It held that the unutilized credit of these cesses should be refunded to the appellant, as it belonged to the assessee and the authorities had misinterpreted the relevant notifications and rules. The denial of refund post-GST implementation was deemed unreasonable, and the appellant's right to refund was upheld. Case-Laws Central Excise Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414642