https://www.taxtmi.com/caselaws?id=786629 Unutilized Cenvat credit balances as on the appointed date that cannot be carried forward under the transitional provisions are refundable in cash under the statutory refund scheme; the tribunal applied statutory interpretation and precedent to allow refund under Section 142(3) for credits remaining on 30.06.2017. The same reasoning extends to specified cess and duty components (additional duty/surcharge, NCCD, education cess and secondary and higher education cess) where those components remained unutilized and could not be transitioned, and cash refund was held allowable for those components as well. en-us Fri, 13 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786629 Unutilized Cenvat credit balances as on the appointed date that cannot be carried forward under the transitional provisions are refundable in cash under the statutory refund scheme; the tribunal applied statutory interpretation and precedent to allow refund under Section 142(3) for credits remaining on 30.06.2017. The same reasoning extends to specified cess and duty components (additional duty/surcharge, NCCD, education cess and secondary and higher education cess) where those components remained unutilized and could not be transitioned, and cash refund was held allowable for those components as well. Case-Laws Central Excise Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786629