https://www.taxtmi.com/caselaws?id=422856 Refund of education cess and secondary higher education cess reversed from CVD credit was denied because the claim concerned entitlement to refund after reversal of inadmissible credit, not a demand for recovery under the limitation provisions. The Tribunal held that Section 11A of the Central Excise Act, 1944 did not govern the refund claim, as the credit had been reversed following an audit objection and was found inadmissible on merits. The appellant's reliance on an earlier decision was distinguished because it dealt with demand and recovery of wrongly availed credit, not refund entitlement. The rejection of the refund claim was upheld. en-us Fri, 20 May 2022 00:00:00 +0530 Tue, 24 May 2022 11:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422856 Refund of education cess and secondary higher education cess reversed from CVD credit was denied because the claim concerned entitlement to refund after reversal of inadmissible credit, not a demand for recovery under the limitation provisions. The Tribunal held that Section 11A of the Central Excise Act, 1944 did not govern the refund claim, as the credit had been reversed following an audit objection and was found inadmissible on merits. The appellant's reliance on an earlier decision was distinguished because it dealt with demand and recovery of wrongly availed credit, not refund entitlement. The rejection of the refund claim was upheld. Case-Laws Central Excise Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422856