https://www.taxtmi.com/highlights?id=62652 Refund of accumulated balance of credit on education cess and secondary and higher education cess - credit could not be utilised prior to GST regime - It is, therefore, seen that there are conflicting decisions of the Karnataka High Court and the Punjab and Haryana High Court on the one hand and the Rajasthan High Court on the other hand. The decision of the Karnataka High Court in Slovak India was affirmed by the Supreme Court. It would, therefore, be appropriate to follow the view taken by the Karnataka High Court and the Punjab and Haryana High Court. - Refund allowed - AT en-us Wed, 30 Mar 2022 14:11:02 +0530 Wed, 30 Mar 2022 14:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62652 Refund of accumulated balance of credit on education cess and secondary and higher education cess - credit could not be utilised prior to GST regime - It is, therefore, seen that there are conflicting decisions of the Karnataka High Court and the Punjab and Haryana High Court on the one hand and the Rajasthan High Court on the other hand. The decision of the Karnataka High Court in Slovak India was affirmed by the Supreme Court. It would, therefore, be appropriate to follow the view taken by the Karnataka High Court and the Punjab and Haryana High Court. - Refund allowed - AT Highlights Central Excise Wed, 30 Mar 2022 14:11:02 +0530 https://www.taxtmi.com/highlights?id=62652