Court Rules on CENVAT Credit Refund Validity; No Violation of Notification No. 27/2012 Found in GST Transition Case.

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....Refund of unutilized cenvat credit - validity of SCN - transitional credit under GST - The transition of refund amount into GST regime was merely inadvertent error and the same was made good by the appellant by reversing the credit into GSTR-3B filed in May 2018 - the appellant has not violated conditions of the N/N. 27/2012 dt. 18/06/2012 - AT....