https://www.taxtmi.com/caselaws?id=789453 Refund of Cenvat credit linked to service tax paid under the Reverse Charge Mechanism after GST commencement is stated to remain admissible under Section 142(3) of the CGST Act, because that provision preserves refund claims arising under the existing law and requires payment in cash, subject to unjust enrichment. The text says the later payment date did not defeat entitlement where the liability related to the pre-GST period and the credit arose under the earlier regime. Section 142(8)(a) was treated as inapplicable to deny such refund, and Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 was rejected as not applying to a service recipient. The refund claim was allowed. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789453 Refund of Cenvat credit linked to service tax paid under the Reverse Charge Mechanism after GST commencement is stated to remain admissible under Section 142(3) of the CGST Act, because that provision preserves refund claims arising under the existing law and requires payment in cash, subject to unjust enrichment. The text says the later payment date did not defeat entitlement where the liability related to the pre-GST period and the credit arose under the earlier regime. Section 142(8)(a) was treated as inapplicable to deny such refund, and Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 was rejected as not applying to a service recipient. The refund claim was allowed. Case-Laws Service Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789453