https://www.taxtmi.com/caselaws?id=777768 CESTAT, Mumbai (AT) allowed the appeal, set aside the Commissioner (Appeals) order and directed refund of Rs.45,54,866 with applicable interest within two months. The Tribunal held that under Section 146(6) read with Section 142(3) of the pre-existing law and CGST framework, admissible CVD/SAD credits arising from bill of entry assessments pending before 1.7.2017 are refundable in cash despite prior non-refundability under the Excise regime; accordingly the department must grant the cash refund. en-us Wed, 03 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777768 CESTAT, Mumbai (AT) allowed the appeal, set aside the Commissioner (Appeals) order and directed refund of Rs.45,54,866 with applicable interest within two months. The Tribunal held that under Section 146(6) read with Section 142(3) of the pre-existing law and CGST framework, admissible CVD/SAD credits arising from bill of entry assessments pending before 1.7.2017 are refundable in cash despite prior non-refundability under the Excise regime; accordingly the department must grant the cash refund. Case-Laws Central Excise Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777768