Transitional refund treatment under GST preserves existing law for revised returns disclosing admissible CENVAT credit.

Section 142(9)(b) of the CGST transitional regime requires a revised return filed after the appointed day, but within the time allowed under the existing law, to be processed under the existing law where it discloses a refundable amount or admissible CENVAT credit. The provision preserves the pre-GST framework for such revised returns and directs that the resulting refund or credit claim be dealt with under that regime.

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Issues: Whether an appeal lies to the Customs, Excise and Service Tax Appellate Tribunal against an order passed under section 142(9)(b) of the Central Goods and Services Tax Act, 2017 on a claim for refund of CENVAT credit found admissible on revision of a return furnished under the existing law.

Analysis: Section 142(9)(b) requires a revised return filed after the appointed day, but within the time allowed under the existing law, to be dealt with under the existing law if the revision discloses refundable amount or admissible CENVAT credit. The provision is part of the transitional regime, and the expression

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