Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

International Seaport Dredging Pvt. Ltd Vs Commissioner of GST (CESTAT Chennai) The CESTAT, Chennai Bench in the matter of M/s International Seaport Dredging Pvt. Ltd v Commissioner of GST & Central Excise [Order no. 40249 of 2022 dated, June 17, 2022] set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, Secondary and Higher Education cess (“SHEC”) and Krishi Kalyan cess (“KKC”) and has held that such rejection is not justified and assesses is entitled to file the refund claim. Facts: M/s International Seaport Dredging Pv...