https://www.taxtmi.com/caselaws?id=462809 Validly earned and unutilized Cenvat credit of Education Cess and Secondary & Higher Education Cess remained a vested right after abolition of the cesses, and where it could not be carried forward or used under GST, cash refund was permissible under the transitional refund framework read with Section 11B. The Tribunal also held that the ordinary limitation bar did not defeat such a claim in the facts, although the refund remained subject to examination of unjust enrichment by the sanctioning authority. The impugned orders were set aside and cash refund was held admissible, subject to verification in accordance with law. en-us Wed, 11 Sep 2024 00:00:00 +0530 Thu, 17 Jul 2025 18:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462809 Validly earned and unutilized Cenvat credit of Education Cess and Secondary & Higher Education Cess remained a vested right after abolition of the cesses, and where it could not be carried forward or used under GST, cash refund was permissible under the transitional refund framework read with Section 11B. The Tribunal also held that the ordinary limitation bar did not defeat such a claim in the facts, although the refund remained subject to examination of unjust enrichment by the sanctioning authority. The impugned orders were set aside and cash refund was held admissible, subject to verification in accordance with law. Case-Laws Central Excise Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462809