https://www.taxtmi.com/caselaws?id=770743 The SC analyzed the appellant's refund claims for CVD and SAD paid post-01.07.2017 under CGST Act's transitional provisions. The Court held that: (1) refund claims were valid under Section 142(3), (2) rejection without show cause notices was procedurally invalid, and (3) the appellant had not unjustly enriched itself. The SC allowed refund claims, setting aside earlier rejection orders and directing cash refunds totaling approximately Rs. 21.4 lakhs. en-us Wed, 14 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770743 The SC analyzed the appellant's refund claims for CVD and SAD paid post-01.07.2017 under CGST Act's transitional provisions. The Court held that: (1) refund claims were valid under Section 142(3), (2) rejection without show cause notices was procedurally invalid, and (3) the appellant had not unjustly enriched itself. The SC allowed refund claims, setting aside earlier rejection orders and directing cash refunds totaling approximately Rs. 21.4 lakhs. Case-Laws Central Excise Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770743