CESTAT Allowed Cash Refund of CENVAT Credit Paid Post-GST Under Reverse Charge

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CESTAT Allowed Cash Refund of CENVAT Credit Paid Post-GST Under Reverse Charge

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Published on

09/04/2026

By Mariya Paliwala

CESTAT Allowed Cash Refund of CENVAT Credit Paid Post-GST Under Reverse Charge

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that refund of CENVAT credit in cash is permissible under Section 142(3) of the CGST Act, even where the underlying service tax was paid after the introduction of GST. The bench of Dr. Rachna Gupta (Judicial Member) has observed that refund claims…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

CESTAT Allowed Cash Refund of CENVAT Credit Paid Post-GST Under Reverse Charge

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