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Court Grants Refund for Unused Cenvat Credit Post-GST Transition; Education Cess and Secondary Education Cess Included.
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....Cash Refund claim of education cess - Transition to GST regime - the appellant are not in a position to utilize Cenvat credit of Education Cess and Secondary and Higher Education Cess due to introduction of GST with effect from 01.07.2017 - Refund allowed - AT....