https://www.taxtmi.com/caselaws?id=433295 The Tribunal allowed the appeal, set aside the impugned order, and directed the Adjudicating Authority to grant the refund within 45 days from the date of the order, along with interest at the rate of 12% per annum. The Tribunal found that the lower court erred in rejecting the refund claim based on limitation, highlighting the oversight of transitory provisions under the CGST Act. en-us Thu, 02 Jun 2022 00:00:00 +0530 Fri, 27 Jan 2023 08:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433295 The Tribunal allowed the appeal, set aside the impugned order, and directed the Adjudicating Authority to grant the refund within 45 days from the date of the order, along with interest at the rate of 12% per annum. The Tribunal found that the lower court erred in rejecting the refund claim based on limitation, highlighting the oversight of transitory provisions under the CGST Act. Case-Laws Central Excise Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433295