Excess CENVAT Credit of Education Cess Refundable Under Section 142 of CGST Act During GST Transition

CESTAT allowed appeal concerning refund of excess CENVAT credit of Education Cess and Secondary & Higher Education Cess during GST transition period. The tribunal held that Section 142(3) and 142(9)(b) of CGST Act, 2017, as transitional provisions, override contrary provisions in existing law except Section 11B(2) of Central Excise Act. The phrase 'duty of excise' under Section 11B(2)(d) includes CENVAT credit. The tribunal rejected lower authority's contention that Rule 5 of CCR does not provide for cash refund of excess credit. Since appellants demonstrated no unjust enrichment and maintained proper records, refund of Rs.25,52,385/- was granted under transitional provisions of CGST Act. .....

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