https://www.taxtmi.com/caselaws?id=798769 Transitional-credit-based refund claims require a merits determination by the Central Tax Authorities where prior communications do not decide the claimed entitlement. Portal availability and jurisdictional observations do not constitute an appealable refund decision. The claimed transitional credit, import-related circumstances and reversal of input tax credit require verification under applicable law. Interest arising from reversal of input tax credit cannot be sustained before the refund entitlement based on transitional credit is determined. The refund claim remains open for fresh consideration, and consequential interest action cannot continue unless that entitlement is resolved. en-us Mon, 24 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798769 Transitional-credit-based refund claims require a merits determination by the Central Tax Authorities where prior communications do not decide the claimed entitlement. Portal availability and jurisdictional observations do not constitute an appealable refund decision. The claimed transitional credit, import-related circumstances and reversal of input tax credit require verification under applicable law. Interest arising from reversal of input tax credit cannot be sustained before the refund entitlement based on transitional credit is determined. The refund claim remains open for fresh consideration, and consequential interest action cannot continue unless that entitlement is resolved. Case-Laws GST Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798769