https://www.taxtmi.com/caselaws?id=439481 Cash refund of unutilised Cenvat credit of Education Cess and Secondary and Higher Education Cess was held to be available where the credit could not be carried forward or utilised after the GST transition. Rule 3 of the Cenvat Credit Rules, 2004 expressly permitted such credit, and the dispute was treated as settled by prior decisions on the basis that refund cannot be denied merely because the accumulated credit became stranded on transition to GST. The appellant was therefore entitled to refund of the unutilised cess credit. en-us Thu, 22 Jun 2023 00:00:00 +0530 Mon, 26 Jun 2023 08:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439481 Cash refund of unutilised Cenvat credit of Education Cess and Secondary and Higher Education Cess was held to be available where the credit could not be carried forward or utilised after the GST transition. Rule 3 of the Cenvat Credit Rules, 2004 expressly permitted such credit, and the dispute was treated as settled by prior decisions on the basis that refund cannot be denied merely because the accumulated credit became stranded on transition to GST. The appellant was therefore entitled to refund of the unutilised cess credit. Case-Laws Central Excise Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439481