https://www.taxtmi.com/caselaws?id=787753 Accumulated unutilised credit of Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess cannot be carried forward into GST or claimed as a cash refund. Transitional credit is limited to eligible duties and taxes, which exclude these cesses, while the refund provision does not independently create entitlement to cash payment. The cesses were not subsumed into GST and were subject to distinct utilisation restrictions under the Cenvat credit framework. Earlier contrary authority was distinguished or placed in doubt by subsequent rulings. Consequently, no vested right to transition or refund the unutilised cess balances existed as at 30 June 2017. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787753 Accumulated unutilised credit of Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess cannot be carried forward into GST or claimed as a cash refund. Transitional credit is limited to eligible duties and taxes, which exclude these cesses, while the refund provision does not independently create entitlement to cash payment. The cesses were not subsumed into GST and were subject to distinct utilisation restrictions under the Cenvat credit framework. Earlier contrary authority was distinguished or placed in doubt by subsequent rulings. Consequently, no vested right to transition or refund the unutilised cess balances existed as at 30 June 2017. Case-Laws Service Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787753