Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The appellant is eligible for refund of unutilized CENVAT credit amounting to Rs.2,67,659/- u/s 142(3) of the CGST Act, 2017 read with Section 54 and Section 49(6), notwithstanding the time limitation u/s 11B(1) for filing refund claim. Denial of such transitional credit would violate Articles 14 and 300A of the Constitution as it is a vested right and property. The CESTAT allowed the appeal directing the Department to process the refund, holding that there is no unjust enrichment as the amount pertains to credit.
The appellant is eligible for refund of unutilized CENVAT credit amounting to Rs.2,67,659/- u/s 142(3) of the CGST Act, 2017 read with Section 54 and Section 49(6), notwithstanding the time limitation u/s 11B(1) for filing refund claim. Denial of such transitional credit would violate Articles 14 and 300A of the Constitution as it is a vested right and property. The CESTAT allowed the appeal directing the Department to process the refund, holding that there is no unjust enrichment as the amount pertains to credit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
