Held - Upon hearing the Counsels from both sides and after perusal of the case record, it is apparent that Appellant’s eligibility to take credit.....

Held - I find that under transitional provision under section 142(3) of CGST Act, the limitation has been done away with and the only thing require.....

Held - I have gone through the submissions, judicial decisions, relevant provisions of law guiding the issue and the case record. It is note.....

Held - 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.....

Held - On reading of the above statutory provision, it transpires that an assessee can file the application, claiming refund of the amount of CENVA.....

Held - Considering the fact that as per Section 142 (3) of CGST Act, 2017, which was enforced with effect from 1.7.2017 if any refund arises on acc.....