https://www.taxtmi.com/caselaws?id=800757 Withdrawal of a pre-GST refund claim before final adjudication renders that claim non est and does not, by itself, make accumulated CENVAT credit ineligible. Where credit was validly carried forward through TRAN-1 and no condition requires compliance with Notification No. 27/2012-C.E. (N.T.) for such carry-forward, the credit need not be reversed. Consequential interest cannot be demanded merely because the earlier refund claim was withdrawn. en-us Wed, 07 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800757 Withdrawal of a pre-GST refund claim before final adjudication renders that claim non est and does not, by itself, make accumulated CENVAT credit ineligible. Where credit was validly carried forward through TRAN-1 and no condition requires compliance with Notification No. 27/2012-C.E. (N.T.) for such carry-forward, the credit need not be reversed. Consequential interest cannot be demanded merely because the earlier refund claim was withdrawn. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800757