Cash refund of cenvat credit: Post GST era: The Commissioner (Appeals) erred in deeming the appeal non-maintainable. Refund allowed

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....The case involves a dispute over a refund claim (of Cenvat Credit) filed by the appellant beyond the time limit. The Assistant Commissioner stated that the refund was sanctioned earlier, but the appellant did not utilize the remedy u/s 35 of the Central Excise Act within the stipulated time. The communication from the Assistant Commissioner was deemed appealable based on precedent. The appellant's refund claim was filed before the introduction of GST, and the order allowing the refund implied it should be in cash. The Commissioner (Appeals) erred in deeming the appeal non-maintainable, and the jurisdictional authorities were directed to implement the refund order in cash u/s 142(3) and 142(6) of the CGST Act. The appeal was allowed.....