https://www.taxtmi.com/caselaws?id=794767 Unutilised Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess lying in credit on 30.06.2017 were held not refundable under the CGST transitional framework. The Tribunal followed the Larger Bench view that the Cenvat Credit Rules, 2004 contained no provision to merge these blocked cesses with Excise Duty or Service Tax, and that Section 11B of the Central Excise Act, 1944 did not permit such refund. It also held that Rule 5 applied only to export-related refunds and had no application to these cesses. As the credit had already become dead credit before GST, the refund claim was rejected as not maintainable. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794767 Unutilised Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess lying in credit on 30.06.2017 were held not refundable under the CGST transitional framework. The Tribunal followed the Larger Bench view that the Cenvat Credit Rules, 2004 contained no provision to merge these blocked cesses with Excise Duty or Service Tax, and that Section 11B of the Central Excise Act, 1944 did not permit such refund. It also held that Rule 5 applied only to export-related refunds and had no application to these cesses. As the credit had already become dead credit before GST, the refund claim was rejected as not maintainable. Case-Laws Service Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794767