https://www.taxtmi.com/caselaws?id=800835 Section 142(3) of the CGST Act permits refund claims for amounts paid under the pre-GST law to be processed under that earlier regime. Service tax paid under reverse charge after GST commenced, but not reflected in the final ST-3 return, cannot be transitioned as GST credit or availed as CENVAT credit because the CENVAT regime had ceased. Cash refund is therefore available under Section 142(3) where the service tax amount could not otherwise be transitioned or credited. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800835 Section 142(3) of the CGST Act permits refund claims for amounts paid under the pre-GST law to be processed under that earlier regime. Service tax paid under reverse charge after GST commenced, but not reflected in the final ST-3 return, cannot be transitioned as GST credit or availed as CENVAT credit because the CENVAT regime had ceased. Cash refund is therefore available under Section 142(3) where the service tax amount could not otherwise be transitioned or credited. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800835