https://www.taxtmi.com/caselaws?id=769406 CESTAT Hyderabad dismissed the appeal seeking refund of Education Cess, Secondary Higher Education Cess and Krishi Kalyan Cess credits. The tribunal held that retrospective amendment to Section 140(1) of CGST Act, 2017 excluded cesses from "eligible duties and taxes" definition, making transitional credit unavailable ab initio. Credits carried forward under pre-GST regime through Tran-1 provisions cannot be refunded as cesses are statutorily excluded. The tribunal upheld the Commissioner (Appeals) order, confirming no legal or factual infirmity existed in denying the refund claim. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769406 CESTAT Hyderabad dismissed the appeal seeking refund of Education Cess, Secondary Higher Education Cess and Krishi Kalyan Cess credits. The tribunal held that retrospective amendment to Section 140(1) of CGST Act, 2017 excluded cesses from "eligible duties and taxes" definition, making transitional credit unavailable ab initio. Credits carried forward under pre-GST regime through Tran-1 provisions cannot be refunded as cesses are statutorily excluded. The tribunal upheld the Commissioner (Appeals) order, confirming no legal or factual infirmity existed in denying the refund claim. Case-Laws Central Excise Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769406