https://www.taxtmi.com/caselaws?id=755321 CESTAT New Delhi upheld the Commissioner (Appeals) decision allowing cash refund of CENVAT credit on CVD and SAD amounts paid under existing law. The Tribunal relied on precedent establishing that Section 142(3) read with 142(5) of CGST Act permits cash refunds for CENVAT credit claims filed before, on, or after the appointed day, to be processed under existing law provisions. The department's appeal challenging the refund order was dismissed, confirming the assessee's entitlement to cash refund even post-GST implementation. en-us Mon, 08 Jul 2024 00:00:00 +0530 Fri, 16 May 2025 10:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755321 CESTAT New Delhi upheld the Commissioner (Appeals) decision allowing cash refund of CENVAT credit on CVD and SAD amounts paid under existing law. The Tribunal relied on precedent establishing that Section 142(3) read with 142(5) of CGST Act permits cash refunds for CENVAT credit claims filed before, on, or after the appointed day, to be processed under existing law provisions. The department's appeal challenging the refund order was dismissed, confirming the assessee's entitlement to cash refund even post-GST implementation. Case-Laws Central Excise Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755321