Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
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

Published on

By Mariya Paliwala
CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Supreme Court

Voters Can File Private Complaints Over False Election Affidavits; Election Commission’s Complaint Not Mandatory: Supreme Court

The Supreme Court has held that private individuals can file criminal complaints against elected...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 16 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 16, 2026.GSTOMITTED ITC CAN BE CLAIMED...
Supreme Court

Agreement To Sell Does Not Confer Ownership; Possession Suit Requires Declaration Where Title Is Under Serious Cloud: Supreme Court 

The Supreme Court has held that an agreement to sell does not confer ownership...
Supreme Court

Writ Appeal Bench Can’t Reverse a Just and Reasonable Order Merely Because It Takes a Different View: Supreme Court 

The Supreme Court has held that a High Court’s Division Bench hearing a Letters...

More like this

Supreme Court

Voters Can File Private Complaints Over False Election Affidavits; Election Commission’s Complaint Not Mandatory: Supreme Court

The Supreme Court has held that private individuals can file criminal complaints against elected...
Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 16 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 16, 2026.GSTOMITTED ITC CAN BE CLAIMED...
Supreme Court

Agreement To Sell Does Not Confer Ownership; Possession Suit Requires Declaration Where Title Is Under Serious Cloud: Supreme Court 

The Supreme Court has held that an agreement to sell does not confer ownership...