Debate on Cash Refunds for Unutilized Education Cess, SHEC, and KKC in GST Transition; Legal Provision Gaps Noted.

Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward of credit pertains to EC, SHEC and KKC - transition to GST regime - there is no legal provision under which the assessee’s appeal could be entertained .....

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