https://www.taxtmi.com/caselaws?id=377989 The Tribunal upheld the lower authority's decision, rejecting the appellant's claim for a cash refund of CENVAT credit under Rule 5 of the Cenvat Credit Rules, 2004. The appellant's argument for a cash refund due to non-planned credit before the CGST Act was deemed legally unfounded. The Tribunal affirmed that the rejected CENVAT credit lapses under Section 142(3) of the CGST Act, 2017. The appeal was dismissed, with the Tribunal finding no grounds for interference, concluding the impugned order as correct and lawful. en-us Thu, 04 Apr 2019 00:00:00 +0530 Sat, 30 Nov 2019 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377989 The Tribunal upheld the lower authority's decision, rejecting the appellant's claim for a cash refund of CENVAT credit under Rule 5 of the Cenvat Credit Rules, 2004. The appellant's argument for a cash refund due to non-planned credit before the CGST Act was deemed legally unfounded. The Tribunal affirmed that the rejected CENVAT credit lapses under Section 142(3) of the CGST Act, 2017. The appeal was dismissed, with the Tribunal finding no grounds for interference, concluding the impugned order as correct and lawful. Case-Laws Central Excise Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377989