Refund allowed of Unutilized Education Cess, which couldn't be transitioned into GST


Last updated: 26 August 2021

Court :
CESTAT, Bangalore

Brief :
In Kirloskar Toyota Textile Machinery Pvt. Ltd. v. Commissioner of Central Tax, Bengaluru South GST Commissionerate [Central Excise Appeal No. 20320 of 2020 dated August 19, 2021] Kirloskar Toyota Textile Machinery Pvt. Ltd ('the Appellant') has filed the current Appeal against Order-In-Appeal No. 328/2020 dated June 23, 2020 ('OIA') which upheld the order of rejection of refund of unutilized education Cess ('EC') and Secondary and Higher Education Cess ('SHEC') under Section 140(1) of the Central Goods and Services Tax Act, 2017 ('CGST Act')

Citation :
Central Excise Appeal No. 20320 of 2020 dated August 19, 2021

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Bimal Jain
Published in GST
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