Appellant Wins Cash Refund for Unused Cenvat Credit on Education and Higher Education Cess; Denial Unjustified.

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....Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher Education Cess is clearly allowed. Therefore, the appellant is legally entitled for Cenvat of Education Cess and Secondary and Higher Education Cess. Hence, on this count refund cannot be denied. - AT....