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- Whether refund or carry forward of rejected Cenvat credit during a refund claim is allowed under GST regime ?
Whether refund or carry forward of rejected Cenvat credit during a refund claim is allowed under GST regime ?
TRT-2026-764
Issue Favourable to Tax Payer ?:- no
Held - The facts are not in dispute that the appellant’s application for refund of CENVAT Credit under Rule 5 of CCR 2004 was partially rejected by the original authority and such rejection was upheld by the first appellate authority as well as this Bench. The proviso to Section 142(3) of CGST Act, 2017 deals with the cases of rejection of credit of CENVAT Credit. It specifically indicates that such amounts shall lapse. It is true, that with.....
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