CESTAT allows Cash Refund for Education Cess Cenvat Credit Post-GST

Hubergroup India Pvt Ltd Vs Commissioner of C.E. & S.T (CESTAT Ahmedabad) Case Background: In Hubergroup India Pvt Ltd vs Commissioner of C.E. & S.T., the main issue was whether the appellant was entitled to cash refund of accumulated and unutilized Cenvat credit on Education Cess (EC) and Secondary & Higher Education Cess (SHEC) under Section 142(3) of the CGST Act, 2017 read with Section 11B of the Central Excise Act, 1944. The revenue had denied the refund claim on the basis that the levies of these cesses had been abolished, and thus, the appellant could not retain the credit o...