https://www.taxtmi.com/caselaws?id=759454 CESTAT Hyderabad dismissed the appeal challenging rejection of cash refund claim for Krishi Kalyan Cess. The tribunal held that the cess was not eligible for transition under GST regime as it was neither an eligible duty for transition nor entitled to refund under existing law. Sections 141, 142, and 174 of the GST Act only permit transition of specific eligible credits, not all unutilized credits. The appellant could not claim cash refund under Section 142(3) read with Section 174. Commissioner (Appeals) order was upheld. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 15:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759454 CESTAT Hyderabad dismissed the appeal challenging rejection of cash refund claim for Krishi Kalyan Cess. The tribunal held that the cess was not eligible for transition under GST regime as it was neither an eligible duty for transition nor entitled to refund under existing law. Sections 141, 142, and 174 of the GST Act only permit transition of specific eligible credits, not all unutilized credits. The appellant could not claim cash refund under Section 142(3) read with Section 174. Commissioner (Appeals) order was upheld. Case-Laws Service Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759454