Refund of accumulated CENVAT credit paid towards Service Tax on...

Refund of accumulated CENVAT credit paid towards Service Tax on Reverse Charge Mechanism during April 2016 to June 2017 period is admissible in cash u/s 142(3) after the expiry of the transitional provision. The non-obstante clause in the pre-existing law permitted cash refund of eligible CENVAT credit, even though no express provision existed. Invoking the 'Doctrine of Necessity', the Appellant is entitled to the claimed refund with applicable interest. The Commissioner's order denying cash refund is set aside, and the appeal is allowed. The Tribunal's precedents and the Madras High Court judgment support granting cash refund as a dire necessity.

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