https://www.taxtmi.com/caselaws?id=773152 CESTAT Mumbai allowed the appeal for refund of CENVAT credit of Rs.12,86,186/- paid as service tax. The lower authority had rejected the refund application stating no provision existed for cash refund of CENVAT credit. CESTAT held that Section 142(3) of CGST Act, 2017 provides transitional arrangements with overriding effect over Central Excise Act provisions, except unjust enrichment clause. The court found that transitional provisions under CGST Act sufficiently provide for cash refund of excess CENVAT credit when moving from old tax regime to GST, making specific provisions in CENVAT statute unnecessary. en-us Mon, 17 Feb 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773152 CESTAT Mumbai allowed the appeal for refund of CENVAT credit of Rs.12,86,186/- paid as service tax. The lower authority had rejected the refund application stating no provision existed for cash refund of CENVAT credit. CESTAT held that Section 142(3) of CGST Act, 2017 provides transitional arrangements with overriding effect over Central Excise Act provisions, except unjust enrichment clause. The court found that transitional provisions under CGST Act sufficiently provide for cash refund of excess CENVAT credit when moving from old tax regime to GST, making specific provisions in CENVAT statute unnecessary. Case-Laws Service Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773152