https://www.taxtmi.com/caselaws?id=462093 The SC affirmed the HC's ruling that the refund application for unutilised CENVAT credit of abolished cesses was time-barred and not maintainable. The Court held that the statutory provisions did not permit transitioning or refunding such credits into the GST regime. The appellant's claims under Sections 142(3) and 55 of the CGST Act were rejected, finding no legal basis for the requested relief. en-us Fri, 18 Oct 2024 00:00:00 +0530 Wed, 21 May 2025 21:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462093 The SC affirmed the HC's ruling that the refund application for unutilised CENVAT credit of abolished cesses was time-barred and not maintainable. The Court held that the statutory provisions did not permit transitioning or refunding such credits into the GST regime. The appellant's claims under Sections 142(3) and 55 of the CGST Act were rejected, finding no legal basis for the requested relief. Case-Laws GST Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462093