https://www.taxtmi.com/caselaws?id=427856 The Tribunal allowed the appeal, directing the adjudicating authority to grant the refund within 60 days along with interest under section 11BB of the Central Excise Act. The decision emphasized the importance of transitional provisions in refund cases post-GST implementation, highlighting the applicability of Cenvat credit entitlements and the need to consider unjust enrichment when assessing refund claims. The ruling clarified refund procedures and obligations under the CGST Act, ensuring fair treatment for taxpayers transitioning between tax regimes. en-us Fri, 16 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427856 The Tribunal allowed the appeal, directing the adjudicating authority to grant the refund within 60 days along with interest under section 11BB of the Central Excise Act. The decision emphasized the importance of transitional provisions in refund cases post-GST implementation, highlighting the applicability of Cenvat credit entitlements and the need to consider unjust enrichment when assessing refund claims. The ruling clarified refund procedures and obligations under the CGST Act, ensuring fair treatment for taxpayers transitioning between tax regimes. Case-Laws Service Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427856