https://www.taxtmi.com/caselaws?id=375780 Transitional refund claims pending in appeal when GST commenced were to be dealt with under the GST transition framework, and the stated position is that such amounts should be refunded in cash rather than re-credited to the cenvat account. The analysis turns on the treatment of pre-GST credit claims decided after the new regime came into force, with the operative effect being that re-credit was not the correct mode of refund. On that basis, the direction for re-credit was set aside and cash refund was directed. en-us Fri, 02 Nov 2018 00:00:00 +0530 Tue, 26 Feb 2019 07:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375780 Transitional refund claims pending in appeal when GST commenced were to be dealt with under the GST transition framework, and the stated position is that such amounts should be refunded in cash rather than re-credited to the cenvat account. The analysis turns on the treatment of pre-GST credit claims decided after the new regime came into force, with the operative effect being that re-credit was not the correct mode of refund. On that basis, the direction for re-credit was set aside and cash refund was directed. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375780