https://www.taxtmi.com/caselaws?id=788690 Section 142(3) of the CGST Act preserves only refund claims that were already maintainable under the existing law and does not create a fresh cash-refund right where none existed earlier. Applying that transitional framework, the refund linked to the 09.05.2019 payment was governed by the limitation under Section 11B of the Central Excise Act, with the relevant date being the date of payment; the one-year period had already expired before the COVID exclusion period began, so the claim remained time-barred. The alternative refund routes based on export-related theory and Rule 5 of the Cenvat Credit Rules were also found inapplicable. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788690 Section 142(3) of the CGST Act preserves only refund claims that were already maintainable under the existing law and does not create a fresh cash-refund right where none existed earlier. Applying that transitional framework, the refund linked to the 09.05.2019 payment was governed by the limitation under Section 11B of the Central Excise Act, with the relevant date being the date of payment; the one-year period had already expired before the COVID exclusion period began, so the claim remained time-barred. The alternative refund routes based on export-related theory and Rule 5 of the Cenvat Credit Rules were also found inapplicable. Case-Laws Central Excise Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788690