TMI BlogRefund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of...Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is stated that therein that such claims have to be disposed in accordance with the provisions of existing law and any amount eventually accruing has to be paid in cash - In the present case, there is no allegation that the credit is not eligible to the appellant. It is merely stated that tax has been paid voluntarily and therefore cre..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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