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    <title>The amount in the CENVAT credit account should be refunded in cash</title>
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    <description>The transitional provision requires that any refund claim for amounts of CENVAT credit, duty, tax, interest or other amounts payable under the existing law shall be disposed of under existing law but any amount eventually accruing to the claimant must be paid in cash; accordingly, where a refund accrues at or after the GST transition, the sanctioning authority should pay in cash with accumulated interest rather than re credit the sum to the CENVAT account, subject to the limits on carry forward and lapse of rejected claims.</description>
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      <description>The transitional provision requires that any refund claim for amounts of CENVAT credit, duty, tax, interest or other amounts payable under the existing law shall be disposed of under existing law but any amount eventually accruing to the claimant must be paid in cash; accordingly, where a refund accrues at or after the GST transition, the sanctioning authority should pay in cash with accumulated interest rather than re credit the sum to the CENVAT account, subject to the limits on carry forward and lapse of rejected claims.</description>
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