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2021 (3) TMI 1318 - MADHYA PRADESH HIGH COURTCarry forward of CENVAT credit balances of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess utilized as on 1.7.2017 - balances were not allowed to be carried forward in Tran-1 under section 140 of CGST Act, 2017 were liable to be refunded to the respondent in cash under the provisions of section 142(3) of the Central Goods & Services Tax, 2017 read with section 11B of the Central Excise Act, 1944 or not? HELD THAT:- The appeal is admitted on the substantial question of law - the refund as directed by the CESTAT, New Delhi by order dated 26.04.2019 shall remain stayed subject to the final outcome of the appeal. List the matter after four weeks.
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