https://www.taxtmi.com/caselaws?id=433715 Validly accumulated Cenvat credit of Education Cess and Secondary and Higher Education Cess was held refundable in cash where GST prevented utilisation, following earlier decisions that treated such credit as a vested benefit. The same line of authority was applied to hold that limitation did not bar refund of accumulated unutilized credit, so the claim remained maintainable. The impugned order was set aside and cash refund was allowed. en-us Mon, 06 Feb 2023 00:00:00 +0530 Wed, 08 Feb 2023 07:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433715 Validly accumulated Cenvat credit of Education Cess and Secondary and Higher Education Cess was held refundable in cash where GST prevented utilisation, following earlier decisions that treated such credit as a vested benefit. The same line of authority was applied to hold that limitation did not bar refund of accumulated unutilized credit, so the claim remained maintainable. The impugned order was set aside and cash refund was allowed. Case-Laws Central Excise Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433715