https://www.taxtmi.com/caselaws?id=439481 The Court allowed the appeal regarding the non-utilization of accumulated Cess due to transition provisions under GST. The appellants were found legally entitled to a refund of Cenvat credit of education cess and higher education cess under the GST regime, as supported by previous decisions and Rule 3 of Cenvat Credit Rules. The Court emphasized that the issue had been settled in prior cases and ruled in favor of the appellants, granting them the cash refund as provided in the cited cases. 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 The Court allowed the appeal regarding the non-utilization of accumulated Cess due to transition provisions under GST. The appellants were found legally entitled to a refund of Cenvat credit of education cess and higher education cess under the GST regime, as supported by previous decisions and Rule 3 of Cenvat Credit Rules. The Court emphasized that the issue had been settled in prior cases and ruled in favor of the appellants, granting them the cash refund as provided in the cited cases. Case-Laws Central Excise Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439481