https://www.taxtmi.com/caselaws?id=462756 CESTAT Mumbai allowed the appeal regarding refund of unutilized education cess, secondary & higher education cess, and Krishi Kalyan Cess. The tribunal noted conflicting HC decisions on whether refund could be granted for unutilized cess credit upon unit closure. Punjab & Haryana HC in Shree Krishna Paper Mills and Karnataka HC in Slovak India (affirmed by SC) held refund should be granted, while Rajasthan HC took contrary view. Following CESTAT New Delhi precedent in Emami Cement Ltd. and considering SC affirmation of Karnataka HC decision, tribunal held appellant entitled to refund of unutilized cess amounts in account as of 30.06.2017. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 14 Jul 2025 20:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462756 CESTAT Mumbai allowed the appeal regarding refund of unutilized education cess, secondary & higher education cess, and Krishi Kalyan Cess. The tribunal noted conflicting HC decisions on whether refund could be granted for unutilized cess credit upon unit closure. Punjab & Haryana HC in Shree Krishna Paper Mills and Karnataka HC in Slovak India (affirmed by SC) held refund should be granted, while Rajasthan HC took contrary view. Following CESTAT New Delhi precedent in Emami Cement Ltd. and considering SC affirmation of Karnataka HC decision, tribunal held appellant entitled to refund of unutilized cess amounts in account as of 30.06.2017. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462756