The appellant is eligible for refund of unutilized CENVAT credit amounting to Rs.2,67,659/- u/s 142(3)...

The appellant is entitled to a refund of unutilized CENVAT credit totaling Rs. 2,67,659 under Section 142(3) of the CGST Act, 2017, in conjunction with Sections 54 and 49(6), despite the time limitation specified in Section 11B(1) for filing a refund claim. Denying this transitional credit would breach Articles 14 and 300A of the Constitution, as it constitutes a vested right and property. The CESTAT upheld the appeal, instructing the Department to process the refund, confirming there is no unjust enrichment since the amount relates to credit. .....

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