https://www.taxtmi.com/caselaws?id=771642 The SC/Tribunal dismissed the appeal challenging the rejection of refund claims for unutilized cesses (Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess) post-GST implementation. Relying on precedents from Kerala HC and SC, the court held that statutory provisions did not permit such refunds, and transferring credits to the GST account did not create a right to refund under the pre-GST regime. en-us Tue, 20 May 2025 00:00:00 +0530 Wed, 21 May 2025 17:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771642 The SC/Tribunal dismissed the appeal challenging the rejection of refund claims for unutilized cesses (Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess) post-GST implementation. Relying on precedents from Kerala HC and SC, the court held that statutory provisions did not permit such refunds, and transferring credits to the GST account did not create a right to refund under the pre-GST regime. Case-Laws Service Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771642