https://www.taxtmi.com/caselaws?id=284714 The High Court allowed the petition, directing the refund of duty amount in cash to the petitioner instead of crediting it in the CENVAT account. The Court emphasized the applicability of Section 142(3) of the GST Act for cash refunds of CENVAT credit, particularly for claims post-GST implementation, ensuring compliance with the transition provisions. en-us Mon, 11 Feb 2019 00:00:00 +0530 Fri, 06 Dec 2019 11:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284714 The High Court allowed the petition, directing the refund of duty amount in cash to the petitioner instead of crediting it in the CENVAT account. The Court emphasized the applicability of Section 142(3) of the GST Act for cash refunds of CENVAT credit, particularly for claims post-GST implementation, ensuring compliance with the transition provisions. Case-Laws Central Excise Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284714