https://www.taxtmi.com/article/detailed?id=10801 Transitional refund eligibility under Section 142 requires that goods cleared within six months before the appointed day and returned on or after the appointed day to the supplier's registered premises by a person other than a registered person, and identifiable, meet refund prerequisites. The tribunal concluded the supplier met these substantive conditions-goods cleared pre-GST, returned post-appointed day, identifiable, and returned by an unregistered buyer-and held that procedural invoice formalities should not bar refund entitlement under the transitional framework. en-us Fri, 11 Nov 2022 13:35:13 +0530 Fri, 11 Nov 2022 13:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10801 Transitional refund eligibility under Section 142 requires that goods cleared within six months before the appointed day and returned on or after the appointed day to the supplier's registered premises by a person other than a registered person, and identifiable, meet refund prerequisites. The tribunal concluded the supplier met these substantive conditions-goods cleared pre-GST, returned post-appointed day, identifiable, and returned by an unregistered buyer-and held that procedural invoice formalities should not bar refund entitlement under the transitional framework. Articles Central Excise Fri, 11 Nov 2022 13:35:13 +0530 https://www.taxtmi.com/article/detailed?id=10801