2026 (2) TMI 120

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....e Respondent : Shri Sarjeet Kumar, Superintendent (AR) Appeared ORDER SOMESH ARORA: The issue in this matter pertains to claim of refund on account of Education Cess and Secondary Education Cess which was available to the party on 30.06.2017. The claim was made that on the date transition provisions of the GST came into force, by mistake they had claimed the credit of only Rs.3,60,52,848 ....