Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education...

Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be granted of the cesses viz. Education Cess and Higher Education Cess which could not be transitioned into GST. - The findings in the impugned order regarding time-bar is beyond the show-cause notice as well as Order-in- Original and the same is not sustainable in law - AT .....

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