Bharat Heavy Electricals – CESTAT Delhi

Applicant seeks cash refund of unutilised Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess lying as CENVAT Credit balance as on 30th June 2017.

CESTAT held that the Applicant is eligible for cash refund of the cesses lying as cenvat credit balance as on 30th June 2017 as there is no provision in the GST law that such credits would lapse.