https://www.taxtmi.com/caselaws?id=775004 CESTAT Mumbai allowed the appeal regarding refund of unutilized cenvat credit accumulated on Education Cess and Secondary & Higher Education Cess. The appellant sought cash refund of credits that could not be transitioned to GST regime due to departmental FAQ restrictions, despite Finance Bill 2015 allowing such credits to be treated as Central Excise duty credits. The Revenue contended that the one-year limitation period under Section 11B of Central Excise Act applied. CESTAT held that Section 142(3) of CGST Act specifically excludes Section 11B limitations except sub-section (2) for cash refunds, making the existing law limitation provisions inapplicable. The tribunal distinguished the case from Rungta Mines Ltd., ruling that cash refund provisions under GST Act override Central Excise Act limitations. The impugned order was set aside and appeal allowed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775004 CESTAT Mumbai allowed the appeal regarding refund of unutilized cenvat credit accumulated on Education Cess and Secondary & Higher Education Cess. The appellant sought cash refund of credits that could not be transitioned to GST regime due to departmental FAQ restrictions, despite Finance Bill 2015 allowing such credits to be treated as Central Excise duty credits. The Revenue contended that the one-year limitation period under Section 11B of Central Excise Act applied. CESTAT held that Section 142(3) of CGST Act specifically excludes Section 11B limitations except sub-section (2) for cash refunds, making the existing law limitation provisions inapplicable. The tribunal distinguished the case from Rungta Mines Ltd., ruling that cash refund provisions under GST Act override Central Excise Act limitations. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775004