https://www.taxtmi.com/caselaws?id=786928 Where duties of CVD and SAD paid under the pre GST CENVAT regime were admissible as CENVAT credit but could not be carried forward after the appointed day, the transitional provisions preserve the right to claim refund: Sections 142(3) and 142(6) require disposal under the existing law and cash payment where credit cannot be transitioned, and such refunds attract interest under the Central Excise Act. Reliance on excise denial conditions that would extinguish vested rights or impose impossibility was rejected; refund with interest was directed. en-us Wed, 18 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786928 Where duties of CVD and SAD paid under the pre GST CENVAT regime were admissible as CENVAT credit but could not be carried forward after the appointed day, the transitional provisions preserve the right to claim refund: Sections 142(3) and 142(6) require disposal under the existing law and cash payment where credit cannot be transitioned, and such refunds attract interest under the Central Excise Act. Reliance on excise denial conditions that would extinguish vested rights or impose impossibility was rejected; refund with interest was directed. Case-Laws Central Excise Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786928