https://www.taxtmi.com/caselaws?id=777209 CESTAT allowed the appeal, set aside the Commissioner (Appeals) order of 31.12.2021 and directed cash refund of excess CENVAT credit. Tribunal held the refund claim was not time-barred because duty was paid under protest and the claim was filed within one year of the Tribunal's order; Section 11B and the explanation thereto govern the relevant date for refund. Tribunal also found Section 142(3) and 142(9)(b) CGST provide for sanction of refund during transition to GST, so rejection of refund lacked legal merit and consequential relief was granted. en-us Mon, 25 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777209 CESTAT allowed the appeal, set aside the Commissioner (Appeals) order of 31.12.2021 and directed cash refund of excess CENVAT credit. Tribunal held the refund claim was not time-barred because duty was paid under protest and the claim was filed within one year of the Tribunal's order; Section 11B and the explanation thereto govern the relevant date for refund. Tribunal also found Section 142(3) and 142(9)(b) CGST provide for sanction of refund during transition to GST, so rejection of refund lacked legal merit and consequential relief was granted. Case-Laws Central Excise Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777209