https://www.taxtmi.com/caselaws?id=430666 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the lower authorities' rejection of the refund claims for the cenvat credit balance. The appellant, a manufacturer of Sheet Metal Components, was found entitled to the refund under Section 142(3) of the CGST Act despite not resuming production or clearing taxable goods post-GST implementation. The Tribunal waived the bar of limitation, directing the Adjudicating Authority to grant the refund within 60 days with applicable interest, emphasizing the reversal of credit to the GST regime and the absence of unjust enrichment. en-us Thu, 24 Nov 2022 00:00:00 +0530 Fri, 25 Nov 2022 08:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430666 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the lower authorities' rejection of the refund claims for the cenvat credit balance. The appellant, a manufacturer of Sheet Metal Components, was found entitled to the refund under Section 142(3) of the CGST Act despite not resuming production or clearing taxable goods post-GST implementation. The Tribunal waived the bar of limitation, directing the Adjudicating Authority to grant the refund within 60 days with applicable interest, emphasizing the reversal of credit to the GST regime and the absence of unjust enrichment. Case-Laws Central Excise Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430666