Appellant entitled to refund of unutilized Cenvat credit under GST; file claim u/s 11B with Section 142(5).

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....Refund of unutilized Cenvat credit - after the introduction of GST, if the appellant could not transfer the excess debit into TRAN-I, the only option for the appellant remains is to file a refund claim under Section 11B read with Section 142(5). - the change in taxation regime should not affect the credit availment right of assessee. Hence the appellant is rightly entitled for the credit and also refund. - AT....