Assessee to be entitled to refund of cesses namely EC, SHEC amp; KKC which were lying unutilized on 30-6-2017 and would not lapse after GST

EXCISE/ST/VAT: Where cenvat credit of various duties and services paid by assessee and Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess were lying unutilized in their cenvat credit account and assessee could not utilize same till 30-6-2017, it would not lapse upon enactment of GST regime; assessee would be entitled to refund claim subject to verification of records

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