https://www.taxtmi.com/caselaws?id=798156 Timely revised pre-GST returns can establish entitlement to differential Cenvat credit even where the credit was not carried forward through TRAN-1. Under the CGST transitional provisions, admissible credit disclosed in a return revised within the permitted period may be refunded in cash, subject to the applicable unjust-enrichment requirements. Eligible pre-GST credit refund claims are to be processed under the existing law, and inability to amend a TRAN-1 declaration does not extinguish an admitted substantive credit entitlement. The differential credit is consequently refundable in cash with consequential relief according to law. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798156 Timely revised pre-GST returns can establish entitlement to differential Cenvat credit even where the credit was not carried forward through TRAN-1. Under the CGST transitional provisions, admissible credit disclosed in a return revised within the permitted period may be refunded in cash, subject to the applicable unjust-enrichment requirements. Eligible pre-GST credit refund claims are to be processed under the existing law, and inability to amend a TRAN-1 declaration does not extinguish an admitted substantive credit entitlement. The differential credit is consequently refundable in cash with consequential relief according to law. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798156