Court Rules CENVAT Credit Refund Not Time-Barred Under CGST Act; Approves Claim u/s 142(3) & 142(8)(b.

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....Refund of CENVAT Credit - rejection on the ground of time limitation - Admittedly, in the facts of the present case, no limitation is applicable as provided under Section 11B (one year from the relevant date), due to overriding effect of CGST Act. Accordingly, the appellant is entitled to refund under the provisions of Section 142(3) r/w 142(8) (b) of the CGST Act r/w the erstwhile provisions of Central Excise Act and the Cenvat Credit Rules. - Refund allowed - AT....