Court Clarifies Refund Process for Unprovided Services: Section 142(5) of GST Act Overrides Central Excise Act Limitations.

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....Time Limitation - Cash Refund of Service Tax paid - Service Tax paid against service to be provided which was not so provided when the advances were returned to the customers - Section 142(5) of the GST Act makes it clear that the claim for refund must be processed notwithstanding anything contrary contained in Section 11B of the Central Excise Act. - Department directed to re-consider the application - HC....