Refund of Education Cess amp; SHEC admissible within one year of transition, as not transferable to GST: CESTAT

EXCISE/ST/VAT : Education Cess and Secondary and Higher Education cess would not be transferred into GST - After introduction of GST, refund of unutilized credit on the cesses would be admissible under section 11B of Central Excise Act, 1944 within a period of one year

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