https://www.taxtmi.com/highlights?id=82023 Refund of accumulated CENVAT credit paid towards Service Tax on Reverse Charge Mechanism during April 2016 to June 2017 period is admissible in cash u/s 142(3) after the expiry of the transitional provision. The non-obstante clause in the pre-existing law permitted cash refund of eligible CENVAT credit, even though no express provision existed. Invoking the 'Doctrine of Necessity', the Appellant is entitled to the claimed refund with applicable interest. The Commissioner's order denying cash refund is set aside, and the appeal is allowed. The Tribunal's precedents and the Madras High Court judgment support granting cash refund as a dire necessity. en-us Tue, 08 Oct 2024 08:22:29 +0530 Tue, 08 Oct 2024 08:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82023 Refund of accumulated CENVAT credit paid towards Service Tax on Reverse Charge Mechanism during April 2016 to June 2017 period is admissible in cash u/s 142(3) after the expiry of the transitional provision. The non-obstante clause in the pre-existing law permitted cash refund of eligible CENVAT credit, even though no express provision existed. Invoking the 'Doctrine of Necessity', the Appellant is entitled to the claimed refund with applicable interest. The Commissioner's order denying cash refund is set aside, and the appeal is allowed. The Tribunal's precedents and the Madras High Court judgment support granting cash refund as a dire necessity. Highlights Service Tax Tue, 08 Oct 2024 08:22:29 +0530 https://www.taxtmi.com/highlights?id=82023