https://www.taxtmi.com/caselaws?id=753891 The dominant issue was whether a rebate/refund under the erstwhile Central Excise regime, carried into GST, had to be paid in cash or could be granted as CENVAT credit, and whether interest under s. 11BB of the Central Excise Act, 1944 was payable. The HC held that s. 142(3) of the CGST Act, 2017 mandates that any amount eventually accruing must be paid in cash, overriding contrary provisions of the existing law except s. 11B(2) of the Central Excise Act. Consequently, the authorities were directed to refund the duty amount in cash (not by credit) along with accumulated interest as per law within four weeks. en-us Mon, 10 Jun 2024 00:00:00 +0530 Tue, 30 Dec 2025 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753891 The dominant issue was whether a rebate/refund under the erstwhile Central Excise regime, carried into GST, had to be paid in cash or could be granted as CENVAT credit, and whether interest under s. 11BB of the Central Excise Act, 1944 was payable. The HC held that s. 142(3) of the CGST Act, 2017 mandates that any amount eventually accruing must be paid in cash, overriding contrary provisions of the existing law except s. 11B(2) of the Central Excise Act. Consequently, the authorities were directed to refund the duty amount in cash (not by credit) along with accumulated interest as per law within four weeks. Case-Laws Central Excise Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753891