https://www.taxtmi.com/caselaws?id=461770 CESTAT Mumbai held that appellants were entitled to refund of excess CENVAT credit balance of Rs. 4,82,561/- comprising Education Cess and Secondary & Higher Education Cess that could not be transitioned under GST regime. The Tribunal ruled that Section 142(3) and 142(9)(b) of CGST Act, 2017 provided transitional arrangements for cash refund of such excess credit, overriding contrary provisions in Central Excise Act, 1944 except Section 11B(2). The Commissioner (Appeals) order rejecting refund was set aside as legally unsustainable, with appeal allowed in favor of appellants. en-us Mon, 17 Feb 2025 00:00:00 +0530 Sat, 26 Apr 2025 23:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461770 CESTAT Mumbai held that appellants were entitled to refund of excess CENVAT credit balance of Rs. 4,82,561/- comprising Education Cess and Secondary & Higher Education Cess that could not be transitioned under GST regime. The Tribunal ruled that Section 142(3) and 142(9)(b) of CGST Act, 2017 provided transitional arrangements for cash refund of such excess credit, overriding contrary provisions in Central Excise Act, 1944 except Section 11B(2). The Commissioner (Appeals) order rejecting refund was set aside as legally unsustainable, with appeal allowed in favor of appellants. Case-Laws Central Excise Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461770