https://www.taxtmi.com/caselaws?id=313050 Section 142(3) of the CGST Act provides that refund claims relating to duty, tax or other amounts paid under the existing law must be dealt with under that law, and any refundable amount is to be paid in cash. Applying that transitional framework, the Tribunal noted that service tax paid under reverse charge for pre-GST transactions could not be denied merely because the payment occurred after GST implementation, where the amount was not otherwise capable of being carried forward as GST credit. It also held that appellate jurisdiction over such refund matters remains available under the saving provisions. The refund claim and cash refund relief were therefore upheld, and the appeal was maintainable before the Tribunal. en-us Thu, 18 Jan 2024 00:00:00 +0530 Wed, 20 Mar 2024 20:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313050 Section 142(3) of the CGST Act provides that refund claims relating to duty, tax or other amounts paid under the existing law must be dealt with under that law, and any refundable amount is to be paid in cash. Applying that transitional framework, the Tribunal noted that service tax paid under reverse charge for pre-GST transactions could not be denied merely because the payment occurred after GST implementation, where the amount was not otherwise capable of being carried forward as GST credit. It also held that appellate jurisdiction over such refund matters remains available under the saving provisions. The refund claim and cash refund relief were therefore upheld, and the appeal was maintainable before the Tribunal. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313050