Refund not eligible for Cenvat Credit Reversed Voluntarily before transition to GST

Solara Active Pharma Sciences Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Undisputedly in the present case appellant had filed a refund claim with the jurisdictional Assistant Commissioner claiming refund of Rs 8,59,420/- on 09.02.2017. The refund claim was adjudged in favour of appellants by the said authority vide order dated 05.05.2017 to the extent of Rs 8,47,496/-, but instead of allowing the refund in cash, the refund was allowed by the Assistant Commissioner in the CENVAT Credit account of the appellants. As per the order of the Assistant Commissioner, appellants availed the CENVAT Cre...