2019 (2) TMI 1407

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....e appellant is in appeal against the impugned order on the limited ground that the ld. Commissioner (A) allowed the refund claim but the same has been re-credit to their cenvat credit account vide order dated 14.11.2017 after GST. 2. The ld. Counsel for the appellant submits that GST has been applicable w.e.f 01.07.2017 and as per the Section 142 (A) of CGST Act 2017, cenvat credit is pending ent....