https://www.taxtmi.com/caselaws?id=766045 CESTAT Mumbai allowed the appeal for refund of excess CENVAT credit of Rs.25,52,385 arising from Education Cess and Secondary Higher Education Cess balance. The tribunal held that provisions of Sections 142(3) and 142(9)(b) of CGST Act, 2017 create transitional arrangements with overriding effect over Central Excise Act, 1944 provisions except Section 11B(2). The lower authority's rejection based on absence of cash refund provision under Rule 5 of CCR was deemed legally unsustainable, as transitional provisions sufficiently provide for such refunds during GST regime transition. en-us Thu, 13 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 08:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766045 CESTAT Mumbai allowed the appeal for refund of excess CENVAT credit of Rs.25,52,385 arising from Education Cess and Secondary Higher Education Cess balance. The tribunal held that provisions of Sections 142(3) and 142(9)(b) of CGST Act, 2017 create transitional arrangements with overriding effect over Central Excise Act, 1944 provisions except Section 11B(2). The lower authority's rejection based on absence of cash refund provision under Rule 5 of CCR was deemed legally unsustainable, as transitional provisions sufficiently provide for such refunds during GST regime transition. Case-Laws Service Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766045