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of CESTAT allowed the appeal and set aside the impugned order dated 31.12.2021, directing refund of the contested CENVAT credit with consequential relief. The Tribunal held the refund claim was filed within the one-year limitation because duty was paid under protest and the relevant date is the Tribunal order; accordingly the one-year bar under Section 11B did not apply. The Tribunal further found Section 142(3) and 142(9)(b) of the CGST Act adequately govern cash refunds during transition to GST, and rejection on grounds of time-bar and unjust enrichment lacked merit. The Revenue's disallowance of Rs.11,98,234/- was therefore quashed and refund sanctioned as per law.
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