https://www.taxtmi.com/caselaws?id=787753 The note addresses entitlement to cash refund or transition of accumulated unutilised Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess as at 30.06.2017, holding that transitional carry forward under the CGST framework applies only to eligible duties and taxes expressly subsumed in GST. Reliance on later authoritative rulings and circulars establishes that these cesses were not subsumed and no statutory mechanism permits their transition or cash refund; prior contrary decisions were distinguished. The analysis further records that historical Cenvat Credit rules and precedent treated such cesses as subject to specific utilisation limits or lapse, negating a vested refundable right, and therefore refund/transition is refused. 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 The note addresses entitlement to cash refund or transition of accumulated unutilised Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess as at 30.06.2017, holding that transitional carry forward under the CGST framework applies only to eligible duties and taxes expressly subsumed in GST. Reliance on later authoritative rulings and circulars establishes that these cesses were not subsumed and no statutory mechanism permits their transition or cash refund; prior contrary decisions were distinguished. The analysis further records that historical Cenvat Credit rules and precedent treated such cesses as subject to specific utilisation limits or lapse, negating a vested refundable right, and therefore refund/transition is refused. Case-Laws Service Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787753