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HomeIndirect TaxesRefund of Transitional Cenvat Credit Time-Barred Despite COVID Limitation Relief: CESTAT

Refund of Transitional Cenvat Credit Time-Barred Despite COVID Limitation Relief: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench held that refund of unutilised Cenvat credit is admissible under Section 142(3) of the CGST Act, 2017, but remains subject to limitation under Section 11B of the Central Excise Act, 1944.  The bench of Sanjiv Srivastava (Technical Member) has upheld the partial rejection of…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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