Appellant Granted Service Tax Refund u/s 142(9)(b) of CGST Act, 2017, Overcoming Unjust Enrichment Clause.

Refund of service tax - Transition of credit to GST - The words “notwithstanding anything contrary contain in said law” means that the provisions of this Section will prevail over provisions of existing law except provision of Section 11B(2) of Central Excise Act, 1944. The Section 11B(2) of Central Excise Act, 1944 contains provisions relating to granting of refund in case of unjust enrichment. Thus, as far as conditions of Section 142(9)(b) of CGST Act, 2017 is concerned, the appellant has fulfilled the said conditions and hence is entitled for refund - AT .....

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