https://www.taxtmi.com/caselaws?id=753573 CESTAT Chandigarh allowed partial refund of Cenvat Credit under Section 142(6)(a) of CGST Act, 2017. The appellant was granted refund of CVD amounting to Rs.23,72,607/- and SAD amounting to Rs.10,21,081/- based on transitional provisions and established precedents from multiple CESTAT decisions. However, the claim for interest on delayed duty payments was rejected. The Tribunal followed consistent case law allowing refunds of Cenvat Credit for CVD and SAD paid through challans during the transition period. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 20:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753573 CESTAT Chandigarh allowed partial refund of Cenvat Credit under Section 142(6)(a) of CGST Act, 2017. The appellant was granted refund of CVD amounting to Rs.23,72,607/- and SAD amounting to Rs.10,21,081/- based on transitional provisions and established precedents from multiple CESTAT decisions. However, the claim for interest on delayed duty payments was rejected. The Tribunal followed consistent case law allowing refunds of Cenvat Credit for CVD and SAD paid through challans during the transition period. Case-Laws Central Excise Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753573