https://www.taxtmi.com/caselaws?id=462809 CESTAT Ahmedabad allowed the appellant's claim for cash refund of accumulated and unutilized Cenvat credit of Education Cess and Secondary & Higher Education Cess. The tribunal held that abolition of Education Cess does not affect previously accumulated Cenvat credit that was legally available when the cess was in force. Lower authorities erred in understanding that levy abolition and credit availment operate on different principles. The accumulated credit was legal and correct, making the appellant eligible for refund under Section 142(3) of CGST Act, 2017 read with Section 11B of Central Excise Act, 1944. Time limitation was held inapplicable under Section 142(3) for cash refund of accumulated Cenvat credit. Unjust enrichment principles remain applicable for processing refund claims. The tribunal set aside impugned orders and allowed appeals, granting refund subject to verification in accordance with law. en-us Wed, 11 Sep 2024 00:00:00 +0530 Thu, 17 Jul 2025 18:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462809 CESTAT Ahmedabad allowed the appellant's claim for cash refund of accumulated and unutilized Cenvat credit of Education Cess and Secondary & Higher Education Cess. The tribunal held that abolition of Education Cess does not affect previously accumulated Cenvat credit that was legally available when the cess was in force. Lower authorities erred in understanding that levy abolition and credit availment operate on different principles. The accumulated credit was legal and correct, making the appellant eligible for refund under Section 142(3) of CGST Act, 2017 read with Section 11B of Central Excise Act, 1944. Time limitation was held inapplicable under Section 142(3) for cash refund of accumulated Cenvat credit. Unjust enrichment principles remain applicable for processing refund claims. The tribunal set aside impugned orders and allowed appeals, granting refund 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