Refund of Education Cess and Secondary & Higher Education Cess ...

Education Cess & SHE Cess Refund Denied under GST Transition Provisions.

Case Laws Central Excise

October 1, 2024

Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax levied for a specific purpose, in this case, education. The definition of 'eligible duties and taxes' u/s 140 of the CGST Act excludes cesses, making them ineligible for transitional credit. Unutilized cesses cannot be transitioned through TRAN-1 and shall lapse as per the transitional provisions. Section 11B of the Central Excise Act and Rule 5 of the CENVAT Credit Rules do not provide for refund of such cesses. The Tribunal held that equity or hardship cannot influence fiscal laws without statutory backing. Mere accounting entry of cess credits in the electronic ledger does not confer a vested right for utilization against GST liability. Section 142(3) of the CGST Act does not entitle refund of such ineligible credits. The appeal for refund of Education Cess and SHE Cess was dismissed.

View Source

← Previous Next →

Refund of Education Cess and Secondary & Higher Education Cess ...

Education Cess & SHE Cess Refund Denied under GST Transition Provisions.

Case Laws Central Excise

October 1, 2024

You may also like:

Cash Refund claim of education cess - Transition to GST regime - the appellant are not in a position to utilize Cenvat credit of Education Cess and Secondary and Higher...

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...

Cash refund of cess credit - The "taking" of the input credit in respect of Education Cess and Secondary and Higher Education Cess in the Electronic Ledger after 2015,...

Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward...

The petitioner's claim for refund of unutilized credit on account of payment of Service Tax, Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi...

Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher...

Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT

Refund - Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess cannot be transferred to GST account and as they were lying unutilized in their cenvat...

Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the...

Refund of Education Cess and Secondary and Higher Secondary Education Cess inadvertently paid on cesses - machinery provisions under the Central Excise Act, 1944 would...

Area based exemption - Notification No. 39/2001-CE - not only Education/SHE Cesses are ineligible to cash refund but also it will not be correct to say that the entire...

The case involved a dispute regarding the refund of Cenvat duty on education cess and secondary & higher education cess. The appellant, registered in Jammu & Kashmir,...

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

Refund of education cess and higher education cess - whether the education cess and higher education cess which were paid along with the excise duty was also liable to...

Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The...

Quick Updates: