https://www.taxtmi.com/caselaws?id=800854 Transitional refund claims for unutilised Krishi Kalyan Cess credit are treated as timely where the original application precedes the stipulated cut-off, even if later returned for non-use of a prescribed form lacking stated legal basis. The transitional provision requires such claims to be processed under existing law while allowing cash payment, limiting reliance on the ordinary one-year refund bar. Refund eligibility cannot be rejected on grounds outside the show-cause notice where it alleged limitation alone. The asserted exclusion under an unnotified Explanation 3 to the transitional credit provision does not independently bar KKC refund when linked Explanations 1 and 2 were not operational. Cash refund with applicable interest follows. en-us Fri, 09 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800854 Transitional refund claims for unutilised Krishi Kalyan Cess credit are treated as timely where the original application precedes the stipulated cut-off, even if later returned for non-use of a prescribed form lacking stated legal basis. The transitional provision requires such claims to be processed under existing law while allowing cash payment, limiting reliance on the ordinary one-year refund bar. Refund eligibility cannot be rejected on grounds outside the show-cause notice where it alleged limitation alone. The asserted exclusion under an unnotified Explanation 3 to the transitional credit provision does not independently bar KKC refund when linked Explanations 1 and 2 were not operational. Cash refund with applicable interest follows. Case-Laws Central Excise Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800854