https://www.taxtmi.com/highlights?id=98120 Section 142(3) of the CGST Act does not create a fresh refund right where the underlying CENVAT credit entitlement had already expired under the six-month limit from the duty-paying document. The Tribunal held that credit on the challan dated 09.05.2019 could be taken only until 09.11.2019, so a later transitional refund claim was time-barred. The COVID limitation extension could not revive a claim that had already lapsed before the pandemic period. It also held that excess payment against the bill of entry was customs duty, so any refund had to be claimed under Section 27 of the Customs Act; reliance on the EODC was misplaced. en-us Fri, 27 Mar 2026 08:52:56 +0530 Fri, 27 Mar 2026 08:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98120 Section 142(3) of the CGST Act does not create a fresh refund right where the underlying CENVAT credit entitlement had already expired under the six-month limit from the duty-paying document. The Tribunal held that credit on the challan dated 09.05.2019 could be taken only until 09.11.2019, so a later transitional refund claim was time-barred. The COVID limitation extension could not revive a claim that had already lapsed before the pandemic period. It also held that excess payment against the bill of entry was customs duty, so any refund had to be claimed under Section 27 of the Customs Act; reliance on the EODC was misplaced. Highlights Central Excise Fri, 27 Mar 2026 08:52:56 +0530 https://www.taxtmi.com/highlights?id=98120