Appellant Entitled to Recredit of Reversed Cenvat Credit Under CGST Act 2017, Section 142(3), Due to Lack of Prior Opportunity.

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....Recredit of amount already reversed - It is a fact on record that when the appellant filed the refund claim of cenvat credit reversed by them, it was not the issue but with the introduction of CGST Act 2017, the issue of re-credit was arise in terms of Section 142 (3) of the CGST Act 2017 and the appellant was having no occasion to raise the issue of the re-credit before the adjudicating authority - The appellant is entitled to recredit of the amount already reversed before introduction of CGST Act 2017 - AT....