CENVAT Credit Refund in Pre-GST Era: Appellant Entitled to Cash Refund per Section 142(6)(a) of CGST Act, unless Unjust Enrichment Proven.

Refund of CENVAT Credit - pre-GST regime - It is an admitted fact of the parties that the said CENVAT Credit balance was not carried forward to the Appellant’s account on the appointed date since it was not due on the said day also. Therefore, in view of clear provision contain under Section 142(6)(a) of the CGST Act, Claimant/Appellant is eligible to get the refund of credit by cash except where unjust enrichment is alleged or established against the Appellant. - AT .....

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