No Cash Refund Allowed for CENVAT Credit Migrated to GST Without Specific Provisions u/r 5 and Notification 27/2012-CE(NT.

Cash Refund of the accumulated CENVAT credit - Reversal of credit migrated to GST (transitional credit) - In absence of any specific provision, subsequent debit under the IGST Act and rules made thereunder of the input tax credit, cannot be the circumstances to claim refund under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.27/2012-CE(NT). - AT .....

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