Refund of accumulated balance of credit on education cess and ...

Central Excise

March 30, 2022

Refund of accumulated balance of credit on education cess and secondary and higher education cess - credit could not be utilised prior to GST regime - It is, therefore, seen that there are conflicting decisions of the Karnataka High Court and the Punjab and Haryana High Court on the one hand and the Rajasthan High Court on the other hand. The decision of the Karnataka High Court in Slovak India was affirmed by the Supreme Court. It would, therefore, be appropriate to follow the view taken by the Karnataka High Court and the Punjab and Haryana High Court. - Refund allowed - AT

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Refund of accumulated balance of credit on education cess and ...

Central Excise

March 30, 2022

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