https://www.taxtmi.com/caselaws?id=410837 Delay in filing the appeal was condoned because it arose during the GST period, when confusion and lack of clarity persisted and there was no indication of deliberate inaction or wilful negligence. The transitional refund claim was required to be paid in cash, not credited to the Cenvat account, because claims pending on the appointed day were to be dealt with under the existing law and the amount ultimately due had to be disbursed in cash. The order crediting the refund to the Cenvat account was corrected as a mistake apparent from the record, and the assessee was entitled to cash refund with consequential interest. en-us Mon, 26 Jul 2021 00:00:00 +0530 Wed, 11 Aug 2021 09:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410837 Delay in filing the appeal was condoned because it arose during the GST period, when confusion and lack of clarity persisted and there was no indication of deliberate inaction or wilful negligence. The transitional refund claim was required to be paid in cash, not credited to the Cenvat account, because claims pending on the appointed day were to be dealt with under the existing law and the amount ultimately due had to be disbursed in cash. The order crediting the refund to the Cenvat account was corrected as a mistake apparent from the record, and the assessee was entitled to cash refund with consequential interest. Case-Laws Central Excise Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410837