Education cesses not transitional credit under Section 140(1); time-barred refunds under Sections 11B CEA and 142(3) CGST.

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....CESTAT (LB) held that Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess could not be transitioned as Cenvat credit under s.140(1) CGST Act via TRAN-1, as these cesses were excluded from "eligible duties" and had already been subsumed in 2015 with no corresponding levy under GST. The appellant's act of consolidating such cesses in TRAN-1 did not create any vested right to input tax credit. CESTAT further held that cash refund of accumulated cesses was governed by s.11B CEA and the applicable limitation; since the blockage occurred in 2015 and refund was claimed only in 2021, the claims were hopelessly time-barred. Relief under s.142(3) CGST Act was denied, and refund was rejected.....