https://www.taxtmi.com/caselaws?id=769373 CESTAT Mumbai allowed the appeal challenging rejection of refund claim under Section 142(3) of CGST Act, 2017. The refund was denied on limitation grounds and exclusion of cesses under Central Excise Act provisions. The Tribunal held that since the notification excluding cesses from "eligible duties and taxes" under Explanation 3 to Section 140 has not been notified and is unenforceable, refund of accumulated CENVAT credit including education cess and secondary & higher education cess is permissible under Section 142(3). The Commissioner's order refusing cash refund was set aside. en-us Wed, 23 Apr 2025 00:00:00 +0530 Thu, 24 Apr 2025 09:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769373 CESTAT Mumbai allowed the appeal challenging rejection of refund claim under Section 142(3) of CGST Act, 2017. The refund was denied on limitation grounds and exclusion of cesses under Central Excise Act provisions. The Tribunal held that since the notification excluding cesses from "eligible duties and taxes" under Explanation 3 to Section 140 has not been notified and is unenforceable, refund of accumulated CENVAT credit including education cess and secondary & higher education cess is permissible under Section 142(3). The Commissioner's order refusing cash refund was set aside. Case-Laws Central Excise Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769373