https://www.taxtmi.com/caselaws?id=771255 Unutilised Cenvat credit could not be claimed as a cash refund after discontinuance of production where registration was not surrendered and the credit could have been transitioned into GST. Refund of credit remained purely statutory, and the failure to use the prescribed migration route did not create an independent right to cash refund. Rule 5 of the Cenvat Credit Rules and Section 11B confined refunds to the conditions they expressly permit, while Section 142(3) of the CGST Act operated only as a transitional mechanism and did not create a fresh entitlement or revive a lapsed claim. The refund claim was therefore not admissible under either the existing law or the transitional provisions. en-us Mon, 19 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771255 Unutilised Cenvat credit could not be claimed as a cash refund after discontinuance of production where registration was not surrendered and the credit could have been transitioned into GST. Refund of credit remained purely statutory, and the failure to use the prescribed migration route did not create an independent right to cash refund. Rule 5 of the Cenvat Credit Rules and Section 11B confined refunds to the conditions they expressly permit, while Section 142(3) of the CGST Act operated only as a transitional mechanism and did not create a fresh entitlement or revive a lapsed claim. The refund claim was therefore not admissible under either the existing law or the transitional provisions. Case-Laws Central Excise Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771255