Refund of accumulated Credit - transition to GST regime - the ...
Central Excise
November 25, 2022
Refund of accumulated Credit - transition to GST regime - the appellant is entitled to refund under the provisions of Section 142(3) of CGST Act, which provides that assessee can file refund claim on or after the appointed day, for refund of any amount of credit of duty, etc. paid under the existing law (Central Excise/Service Tax), subject to clearing the bar of unjust enrichment. Further, the bar of limitation has been waived under Section 142 (3). - AT
View Source
