Refund Of CENVAT Credit By Cash As Per Transitional Provisions Of S.142(5) Of CGST Act, Is Subject To Time Limit U/s 11B Of Central Excise Act: CESTAT

HomeIndirect TaxesRefund Of CENVAT Credit By Cash As Per Transitional Provisions Of S.142(5)...

Refund Of CENVAT Credit By Cash As Per Transitional Provisions Of S.142(5) Of CGST Act, Is Subject To Time Limit U/s 11B Of Central Excise Act: CESTAT

Indirect Taxes Top Stories

Published on

12/11/2025

By Mariya Paliwala

Refund Of CENVAT Credit By Cash As Per Transitional Provisions Of S.142(5) Of CGST Act, Is Subject To Time Limit U/s 11B Of Central Excise Act: CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund of CENVAT credit by cash as per the transitional provisions of section 142(5) of the CGST Act, is subject to the time limit under Section 11B of the Central Excise Act. The bench of Ajayan T.V. (Judicial Member)…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Refund Of CENVAT Credit By Cash As Per Transitional Provisions Of S.142(5) Of CGST Act, Is Subject To Time Limit U/s 11B Of Central Excise Act: CESTAT

Membership Required

Latest articles

India Moves to Ease Export Bottlenecks as Shipping Disruptions Stall Middle East Cargo

Employees’ Welfare Society Can Adjust Member Benefits Before Taxation: ITAT Allows Set-Off of Welfare Claims Against Interest Income

Mere Allegation of Cash Loan from Asharam Ashram Can’t Be Treated as Undisclosed Income Without Evidence: ITAT

No TDS Default Made Out in ₹43 Crore Commission Paid by NDTV: ITAT

More like this

India Moves to Ease Export Bottlenecks as Shipping Disruptions Stall Middle East Cargo

Employees’ Welfare Society Can Adjust Member Benefits Before Taxation: ITAT Allows Set-Off of Welfare Claims Against Interest Income

Mere Allegation of Cash Loan from Asharam Ashram Can’t Be Treated as Undisclosed Income Without Evidence: ITAT

About us

Company

Categories