https://www.taxtmi.com/caselaws?id=788938 Refund of service tax paid under the erstwhile regime was held admissible where credit could not be carried forward after GST transition. Section 142(3) of the CGST Act requires refund claims relating to amounts paid under the existing law to be dealt with under that law, with any sum found due paid in cash. The Tribunal followed prior decisions that the loss of Cenvat credit under GST does not defeat the substantive entitlement to refund of tax paid under the earlier regime, and remanded the matter to the jurisdictional authority to process the claims accordingly. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788938 Refund of service tax paid under the erstwhile regime was held admissible where credit could not be carried forward after GST transition. Section 142(3) of the CGST Act requires refund claims relating to amounts paid under the existing law to be dealt with under that law, with any sum found due paid in cash. The Tribunal followed prior decisions that the loss of Cenvat credit under GST does not defeat the substantive entitlement to refund of tax paid under the earlier regime, and remanded the matter to the jurisdictional authority to process the claims accordingly. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788938