https://www.taxtmi.com/caselaws?id=796643 Cash refund of unutilised Education Cess and Secondary and Higher Education Cess credit is unavailable under the GST transitional framework where no such refund was admissible under the pre-GST Cenvat Credit Rules. Section 142(3) permits refund claims relating to the earlier regime only to the extent they were otherwise legally refundable under that regime; it does not create an independent cash-refund entitlement. Credits that could not transition into GST and were reversed therefore remain ineligible for cash refund merely because they were unutilised on the appointed date. en-us Mon, 20 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796643 Cash refund of unutilised Education Cess and Secondary and Higher Education Cess credit is unavailable under the GST transitional framework where no such refund was admissible under the pre-GST Cenvat Credit Rules. Section 142(3) permits refund claims relating to the earlier regime only to the extent they were otherwise legally refundable under that regime; it does not create an independent cash-refund entitlement. Credits that could not transition into GST and were reversed therefore remain ineligible for cash refund merely because they were unutilised on the appointed date. Case-Laws Central Excise Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796643