https://www.taxtmi.com/caselaws?id=775344 The CESTAT Mumbai allowed the appeal by setting aside the order rejecting the refund claim for unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess under section 140(1) CGST Act, 2017. The Tribunal held that Explanation 3, inserted retrospectively, cannot be applied to deny the claim as amended Explanations 1 and 2 were not notified, rendering Explanation 3 inapplicable. Citing precedents, the Tribunal found the rejection legally unsustainable and remanded the matter to the Adjudicating Authority for fresh consideration of the refund claim with proper verification and hearing. en-us Wed, 23 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775344 The CESTAT Mumbai allowed the appeal by setting aside the order rejecting the refund claim for unutilized Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess under section 140(1) CGST Act, 2017. The Tribunal held that Explanation 3, inserted retrospectively, cannot be applied to deny the claim as amended Explanations 1 and 2 were not notified, rendering Explanation 3 inapplicable. Citing precedents, the Tribunal found the rejection legally unsustainable and remanded the matter to the Adjudicating Authority for fresh consideration of the refund claim with proper verification and hearing. Case-Laws Service Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775344