https://www.taxtmi.com/caselaws?id=772893 CESTAT Mumbai allowed the appeal for refund of CENVAT credit balance relating to Education Cess and Secondary & Higher Education Cess for June 2017. The tribunal held that appellants had complied with Cenvat Credit Rules 2004 procedures. Section 142(3) of CGST Act 2017 provides transitional provisions for refund of excess CENVAT credit when transitioning from old tax regime to GST, overriding contrary provisions in Central Excise Act 1944 except unjust enrichment clause. Commissioner (Appeals) order rejecting refund was contrary to Section 142(3) and legally unsustainable. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772893 CESTAT Mumbai allowed the appeal for refund of CENVAT credit balance relating to Education Cess and Secondary & Higher Education Cess for June 2017. The tribunal held that appellants had complied with Cenvat Credit Rules 2004 procedures. Section 142(3) of CGST Act 2017 provides transitional provisions for refund of excess CENVAT credit when transitioning from old tax regime to GST, overriding contrary provisions in Central Excise Act 1944 except unjust enrichment clause. Commissioner (Appeals) order rejecting refund was contrary to Section 142(3) and legally unsustainable. Case-Laws Central Excise Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772893