https://www.taxtmi.com/caselaws?id=394132 The Tribunal allowed the appeal of a Central Excise assessee seeking a refund of Rs. 2 lakhs deposited in their PLA under the Central Excise regime, which became non-usable after the introduction of GST. The Tribunal held that the limitation period for filing the refund application did not apply in this case, as the cause of action arose only when the refund became admissible under GST provisions on 1 July 2017. Consequently, the Tribunal set aside the lower authorities' decision, granting the refund and providing consequential relief to the appellant. en-us Wed, 04 Mar 2020 00:00:00 +0530 Thu, 02 Apr 2020 11:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394132 The Tribunal allowed the appeal of a Central Excise assessee seeking a refund of Rs. 2 lakhs deposited in their PLA under the Central Excise regime, which became non-usable after the introduction of GST. The Tribunal held that the limitation period for filing the refund application did not apply in this case, as the cause of action arose only when the refund became admissible under GST provisions on 1 July 2017. Consequently, the Tribunal set aside the lower authorities' decision, granting the refund and providing consequential relief to the appellant. Case-Laws Central Excise Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394132