https://www.taxtmi.com/caselaws?id=471610 Cash refund is available under Section 142(3) of the CGST Act for CVD and SAD paid after 1 July 2017 on de-bonding of capital goods where those duties were eligible for CENVAT credit but could not be carried forward into GST. Section 140(1) permits transition only of eligible credit reflected in the return immediately preceding the appointed day; post-GST duty payments cannot appear as such closing credit. Section 142(3) therefore applies to refund claims under the existing law and requires cash payment, subject to exclusion of credit already transitioned. en-us Wed, 24 Sep 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471610 Cash refund is available under Section 142(3) of the CGST Act for CVD and SAD paid after 1 July 2017 on de-bonding of capital goods where those duties were eligible for CENVAT credit but could not be carried forward into GST. Section 140(1) permits transition only of eligible credit reflected in the return immediately preceding the appointed day; post-GST duty payments cannot appear as such closing credit. Section 142(3) therefore applies to refund claims under the existing law and requires cash payment, subject to exclusion of credit already transitioned. Case-Laws Central Excise Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471610