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

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 (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) The Appellant contended that accumulated credits of Cesses were n...