https://www.taxtmi.com/forum/issue?id=119610 Refund of pre-deposited excise duty following a favourable tribunal decision must be pursued via the GSTN portal under the Board's circulars, since the Central Excise Act has been repealed. The circular addressing refunds for unregistered persons and the instructions implementing electronic refund filing are operative. Temporary GST registration is a possible means to access the portal but requires compliance with registration prerequisites, including provision of an address and presence in the State; surrender of prior excise registration does not remove those portal requirements. en-us Mon, 17 Feb 2025 10:54:16 +0530 Mon, 17 Feb 2025 16:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119610 Refund of pre-deposited excise duty following a favourable tribunal decision must be pursued via the GSTN portal under the Board's circulars, since the Central Excise Act has been repealed. The circular addressing refunds for unregistered persons and the instructions implementing electronic refund filing are operative. Temporary GST registration is a possible means to access the portal but requires compliance with registration prerequisites, including provision of an address and presence in the State; surrender of prior excise registration does not remove those portal requirements. Discussion-Forum Central Excise Mon, 17 Feb 2025 10:54:16 +0530 https://www.taxtmi.com/forum/issue?id=119610