https://www.taxtmi.com/caselaws?id=776457 Section 142(3) of the CGST Act preserves only refund claims already maintainable under the erstwhile law and does not create a new right to cash refund. In this EPCG-related dispute, the imported capital goods were subject to conditional exemption, and entitlement depended on fulfilment of export obligation and satisfaction of installation and use requirements. The record did not establish that the goods were duly installed and put to use so as to support CENVAT credit under the old regime. Because no substantive right to credit or refund had accrued earlier, the transitional provisions could not be invoked to obtain refund. The refund claim was therefore inadmissible. en-us Fri, 08 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 11:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776457 Section 142(3) of the CGST Act preserves only refund claims already maintainable under the erstwhile law and does not create a new right to cash refund. In this EPCG-related dispute, the imported capital goods were subject to conditional exemption, and entitlement depended on fulfilment of export obligation and satisfaction of installation and use requirements. The record did not establish that the goods were duly installed and put to use so as to support CENVAT credit under the old regime. Because no substantive right to credit or refund had accrued earlier, the transitional provisions could not be invoked to obtain refund. The refund claim was therefore inadmissible. Case-Laws Central Excise Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776457