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Central Excise - Highlights / Catch Notes

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Cash Refund claim of education cess - Transition to GST regime - ...

Central Excise

June 26, 2023

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 Education Cess due to introduction of GST with effect from 01.07.2017 - Refund allowed - AT

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