https://www.taxtmi.com/caselaws?id=788308 Transitional credits under the CGST Act were held to constitute vested rights and refund claims arising from the CGST transitional provisions cannot be defeated by the limitation bar in central excise law. The tribunal reasoned that where CVD/SAD credit is not available under GST but existed pre-GST, Section 142 provides an independent refund remedy and procedural time limits under Section 11B of the Central Excise Act cannot be invoked where performance of the excise procedural mechanism was impossible after introduction of GST; refund directed with applicable interest under the refund interest provision. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788308 Transitional credits under the CGST Act were held to constitute vested rights and refund claims arising from the CGST transitional provisions cannot be defeated by the limitation bar in central excise law. The tribunal reasoned that where CVD/SAD credit is not available under GST but existed pre-GST, Section 142 provides an independent refund remedy and procedural time limits under Section 11B of the Central Excise Act cannot be invoked where performance of the excise procedural mechanism was impossible after introduction of GST; refund directed with applicable interest under the refund interest provision. Case-Laws Central Excise Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788308