VAT refund after 01.07.2017 must be Processed Under Section 142 (3) of CGST Act, 2017: HC

Rainbow Stones Private Limited Vs Assistant Commissioner (ST) (Madras High Court) Under Section 142(3) of CGST Act, 2017, it is provided that, every claim for refund filed by any person before, on or after the appointed day (i.e. 01.07.2017), for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law. HC held that Even in respect of the applications which were filed and pending before the appointed date ie., 01.07.2017, the same could have been disposed of under the exist...