https://www.taxtmi.com/caselaws?id=426071 A claimant whose refund of unutilised CENVAT credit on pre-GST exports was rejected was held entitled to cash refund in the transitional regime. The Tribunal noted that the relevant refund notification allowed re-credit of the difference between the amount claimed and the amount sanctioned, and that a zero sanction effectively left the debited amount available for re-credit. It further held that Section 142(3) of the CGST Act, 2017 supported cash refund of the pre-GST credit amount, and that Section 174 did not bar or defer such relief. The rejection order was modified and refund with applicable interest was allowed. en-us Fri, 05 Aug 2022 00:00:00 +0530 Sun, 07 Aug 2022 20:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426071 A claimant whose refund of unutilised CENVAT credit on pre-GST exports was rejected was held entitled to cash refund in the transitional regime. The Tribunal noted that the relevant refund notification allowed re-credit of the difference between the amount claimed and the amount sanctioned, and that a zero sanction effectively left the debited amount available for re-credit. It further held that Section 142(3) of the CGST Act, 2017 supported cash refund of the pre-GST credit amount, and that Section 174 did not bar or defer such relief. The rejection order was modified and refund with applicable interest was allowed. Case-Laws Central Excise Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426071