https://www.taxtmi.com/caselaws?id=754504 CESTAT Chennai allowed the appeal for refund of service tax paid under reverse charge mechanism under erstwhile law. The tribunal held that Section 142(3) of CGST Act, 2017 permits refund claims under previous legislation to be disposed according to existing law with cash payment. Citing transitional credit as vested right that cannot be denied on procedural grounds, the tribunal ruled that when departments can issue show cause notices for erstwhile law violations, assessees can reciprocally claim refunds for rights accrued under previous legislation. The rejection of refund claim was set aside as legally invalid. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 31 Mar 2026 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754504 CESTAT Chennai allowed the appeal for refund of service tax paid under reverse charge mechanism under erstwhile law. The tribunal held that Section 142(3) of CGST Act, 2017 permits refund claims under previous legislation to be disposed according to existing law with cash payment. Citing transitional credit as vested right that cannot be denied on procedural grounds, the tribunal ruled that when departments can issue show cause notices for erstwhile law violations, assessees can reciprocally claim refunds for rights accrued under previous legislation. The rejection of refund claim was set aside as legally invalid. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754504