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    <title>2026 (2) TMI 120 - CESTAT AHMEDABAD</title>
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    <description>Refund of accumulated unutilised cenvat credit relating to Education Cess and Secondary Education Cess under GST transitional provisions was allowed by the tribunal on reliance on prior decisions granting similar relief; the tribunal found the precedents squarely covered the claim and allowed the appeal, granting consequential relief including cash refund. The decision treats prior rulings as determinative for entitlement to refund of balances standing on the specified cutoff date and orders refund accordingly.</description>
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      <description>Refund of accumulated unutilised cenvat credit relating to Education Cess and Secondary Education Cess under GST transitional provisions was allowed by the tribunal on reliance on prior decisions granting similar relief; the tribunal found the precedents squarely covered the claim and allowed the appeal, granting consequential relief including cash refund. The decision treats prior rulings as determinative for entitlement to refund of balances standing on the specified cutoff date and orders refund accordingly.</description>
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