https://www.taxtmi.com/caselaws?id=768195 Unutilised Krishi Kalyan Cess lying in CENVAT credit and carried in TRAN-1 was held not refundable in cash under the GST transition scheme. The Tribunal examined section 140 of the CGST Act, 2017 and the refund route under section 142(9)(b) read with section 11B of the Central Excise Act, 1944, and followed earlier Tribunal precedent that cesses forming part of CENVAT credit do not become cash-refund eligible merely because they could not be carried forward into GST. The refund claim was rejected. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768195 Unutilised Krishi Kalyan Cess lying in CENVAT credit and carried in TRAN-1 was held not refundable in cash under the GST transition scheme. The Tribunal examined section 140 of the CGST Act, 2017 and the refund route under section 142(9)(b) read with section 11B of the Central Excise Act, 1944, and followed earlier Tribunal precedent that cesses forming part of CENVAT credit do not become cash-refund eligible merely because they could not be carried forward into GST. The refund claim was rejected. Case-Laws Service Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768195