2022 (3) TMI 49

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..... Tamanna Alam, Authorised Representative for the Respondent ORDER The issue in this Appeal is whether the refund of Cenvat credit as on 30th June 2017, which was filed on 07th March 2019, whether the same have been rightly rejected on the ground of limitation and further observation that as the refund arises by way of self assessment the same is not entertainable as Section 142(8) sub-Clause b ....

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....ther amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944: Provided that where any claim for refund....

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.... as input tax credit under this Act." 4. I find from a plain reading of the provisions quoted hereinabove, Section 142(3) of CGST Act, provides that after the appointed day (30th June 2017) every claim for refund of any duty, tax, interest, etc., under the existing law shall be disposed of in accordance with the provisions of the existing law and any amount eventually accruing to him (assessee) s....